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Nicotine imitates acetylcholine, a natural chemical messenger that stimulates nicotine receptors in the brain
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(B) Has demonstrated to the Secretary of the Department of Finance and Administration that the person or entity has the resources and capacity to produce food, fiber, grass sod, or nursery products in commercially marketable quantities. Farming means the agricultural production of food or fiber as a business or the agricultural production of grass sod or nursery products as a business. Examples of Exempt Items * Tractor Mechanical Pickers Milking Equipment Combine Irrigation Equipment Vaccinations for Livestock Cultivator Threshers Seed Sprayer/Spreader Feed Agricultural Chemicals Plow/Planter Stock Panels Fertilizer Examples of Non-Exempt Items * Repairs for Farm Equipment Lubricants and Oil for Maintaining Equipment Fencing Materials Railroad Cars Building Materials Attachments not Essential to Farm Equipment Vehicles Licensed for Highway Use Golf Carts Metal Buildings Tires Utility Trailers Lawn Mowers/Lawn or Garden Tractors *Not an all-inclusive list How to Claim an Exemption with a Vendor An eligible farmer can claim a commercial farm sales tax exemption in two ways: Farmers may complete an application available on the Arkansas Taxpayer Access Point (ATAP) to obtain an Arkansas Farmer Sales Tax Exemption card
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