ARKANSAS STATUTES AND CODES
§ 26-52-408 - Certain bagging, packaging, or tying materials.
26-52-408. Certain bagging, packaging, or tying materials.
(a) Gross receipts and gross proceeds derived from the sale of bagging and other packaging and tie materials sold to and used by cotton gins in Arkansas for packaging or tying baled cotton are exempt from the Arkansas gross receipts tax.
(b) Gross receipts and gross proceeds derived from the sale of twine which is used in the production of tomato crops are exempt from the Arkansas gross receipts tax.
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