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Utility Sales Tax Exemption

Effective January 1, 2014 - ACT 1441 of 2013 provides an exemption from state and local sales taxes for electricity, natural gas, and liquefied petroleum gas used by qualifying agricultural structures, aquaculture, and horticulture equipment.  The eligible utility must be separately metered and used only for the purpose of the exemption.  If a utility is sold for any other purpose, it will not be eligible for the exemption.  Before the exemption is allowed, farmers seeking the exemption must obtain a certificate from DFA and provide it to the utility supplier.

Who is Eligible

Poultry or livestock facility used for commercial production, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, breeding house, farrowing unit, and feed-out house;

Cattle or dairy facility, including without limitation a milking parlor, milk collection unit, and refrigeration unit;

Greenhouse used for commercial production;

Cooling unit, collection unit, or irrigation equipment used in a commercial horticulture operation;

Equipment used to pump and aerate a pond used in a commercial aquaculture operation or a holding and sorting tank used in a commercial aquaculture operation.

Steps to Get Exemption for Qualified

Obtain forms by calling the state Department of Finance and Administration at 501-682-7105 or download from  

Complete forms and mail them to 

Department of Finance and Administration

Sales and Use Tax Section

PO Box 3566

Little Rock, AR 72203-3566

Department of Finance will inspect property and provide farmer with certification of exemption.  Provide a copy of exemption to your utility provider.

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