This bill amends Arkansas sales and use taxation laws to provide a sales and use tax exemption for certain utilities used by swine farms, in addition to existing exemptions for poultry farms. Specifically, it updates Arkansas Code 26-52-453 to include definitions for "swine farm" and expands the exemption to cover water used exclusively in the operation of swine farms, alongside poultry farms. The bill stipulates that water sold for purposes other than those specified will still be subject to the full gross receipts and compensating use taxes.

Additionally, the bill outlines that water eligible for the exemption must be separately metered and allows the Secretary of the Department of Finance and Administration to require a certificate from the taxpayer to confirm eligibility for the exemption. The effective date of this act is set for the first day of the second calendar month following its passage.