This bill establishes a sales and use tax exemption for mortality composting devices sold to commercial livestock or poultry producers in Arkansas. It introduces a new section to the Arkansas Code that defines a "mortality composting device" as a device specifically designed for the biological decomposition and stabilization of organic matter under controlled aerobic conditions, which confines composting materials to a container rather than a building or concrete bunker. The definition excludes certain items such as attachments not essential to the device's operation, maintenance services, repair parts, and mixing materials used in the composting process.

Additionally, the bill specifies that the gross receipts from the sale of both new and used mortality composting devices to commercial livestock or poultry producers will be exempt from the gross receipts tax and the compensating use tax. The effective date for this exemption is set for the first day of the calendar quarter following the act's approval.