AR HB1820

Creates a sales and use tax exemption for parts and repair services related to agricultural equipment and machinery used exclusively and directly in farming.

Defines "agricultural equipment and machinery" to include irrigation pipe, aviation machinery and equipment, and implements used to harvest crops produced by others.

Excludes from the exemption implements used in timber production and severance, motor vehicles subject to registration, and hand tools.

Exempts both parts purchased to modify, replace, or repair existing agricultural equipment and services for installation, alteration, cleaning, refinishing, replacement, or repair of such equipment.

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