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006.05.212-GR-63. EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - HATCHIN...

AR ADC 006.05.212-GR-63Arkansas 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-63
006.05.212-GR-63. EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - HATCHING OF POULTRY:
Currentness
A. The following machinery and equipment purchased and used by poultry hatching facilities constitutes machinery and equipment used directly in the hatching of poultry:
1. Incubators;
2. Temperature and humidity control machinery and equipment directly associated with incubators; and
3. Plastic egg trays, hatchery trays, hatchery tray washers and rolling racks used to hold eggs during incubation process.
B. Washing machines and maintenance equipment purchased and used by poultry hatching facilities do not qualify for the exemption.
C. In all events, the machinery and equipment purchased and used by poultry hatcheries must satisfy the requirements of GR-55.

Credits

AUTHORITY: Ark. Code Ann. ยง 26-52-402
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-63, AR ADC 006.05.212-GR-63
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