AR SB11

Amends Arkansas Code § 26-52-408 to add a sales and use tax exemption for expendable supplies used in farm machinery for baling, packaging, tying, wrapping, or sealing animal feed products.

Defines "expendable supplies for farm machinery" as supplies that are consumed during use or disposed of after use, including baling twine, net wrap, silage wrap, and cotton wrap, but excluding maintenance and repair parts.

Defines "animal feed products" as hay, straw, grass, fodder, silage, and similar products.

Defines "farm machinery" as implements used exclusively and directly in farming, including implements that harvest crops produced by others, but excluding timber equipment, registered motor vehicles, airplanes, and hand tools.

Effective on the first day of the calendar quarter following the effective date of the act.