AR SB419

Creates sales and use tax exemptions for medical marijuana cultivation facilities as defined under Arkansas Constitution Amendment 98

Exempts seeds, new and used equipment, machinery, and attachments used exclusively in marijuana cultivation and production (excludes repair/replacement parts)

Exempts utilities (electricity, natural gas, propane, water) used exclusively for cultivation facility operations, requiring separate metering from other uses

Exempts consumable materials, ingredients, chemicals used in cultivation/extraction/manufacturing, plus finished goods packaging and product containers (syringes, cartridges, etc.)

Effective on the first day of the calendar quarter following enactment; Secretary of Department of Finance and Administration required to promulgate administrative rules