Loading chat...
AR SB338
Bill
Status
5/5/2025
Primary Sponsor
Ricky Hill
Click for details
AI Summary
-
Sales and use tax exemptions apply to individuals under age 23 enrolled in FFA, 4-H, or similar youth farming programs under agricultural educator guidance
-
Exempt purchases include feed, livestock, poultry, seeds, plants, fertilizer, veterinary medicine and supplies, farm equipment (if student is listed owner), and exhibition tools/supplies
-
Lease or rental of personal property used to produce products for youth farming program projects is exempt from sales and use tax
-
Lodging accommodations for student farmers and their agricultural educators/advisors while exhibiting at livestock shows, fairs, competitions, or conventions are tax exempt
-
Students must file a statement with the Department of Finance and Administration signed by themselves and their agricultural educator to receive an exemption certificate
Legislative Description
To Provide Sales And Use Tax Exemptions For Student Farmers; And To Provide Sales And Use Tax Exemptions For Certain Products And Services To Be Used In Relation To A Project For A Youth Farming Program.
Last Action
Died in Senate Committee at Sine Die adjournment.
5/5/2025