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006.05.212-GR-61. COTTON GINNERS:

AR ADC 006.05.212-GR-61Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 212. 2008-3 Gross Receipts Tax Rules
Gross Receipts Tax Rules
Ark. Admin. Code 006.05.212-GR-61
006.05.212-GR-61. COTTON GINNERS:
Currentness
A. The following machinery and equipment purchased and used by cotton ginners constitutes machinery and equipment used directly in the ginning of cotton:
1. Suction systems, lint cleaners, dryers, gin stands, stick machines, feeders, and separators;
2. Conveyor systems used during the ginning operation;
3. Cotton presses, end scales, strapping machines; and
4. Control panels and motors used to operate the ginning process.
B. The following machinery and equipment used by cotton ginners does not qualify for the exemption:
1. Tractors and trailers used to transport cotton to and from the gin;
2. Equipment used for transportation in the gin yard or to move baled cotton from the gin;
3. Bins used to store cotton seed;
4. Conveyor systems used to transport cotton seed from the gin to storage bins; and
5. Scales used to weigh raw cotton.

Credits

AUTHORITY: Ark. Code Ann. ยง 26-52-402
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-61, AR ADC 006.05.212-GR-61
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