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006.05.212-GR-64. EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTIONS - SPECIFIC BUSINESSES - EGG PR...

AR ADC 006.05.212-GR-64Arkansas 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-64
006.05.212-GR-64. EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTIONS - SPECIFIC BUSINESSES - EGG PROCESSORS AND POULTRY PROCESSORS:
Currentness
A. EGG PROCESSORS. The following machinery and equipment purchased and used by egg processors constitutes machinery and equipment used directly in processing eggs:
1. Machinery and equipment used in the washing, grading, candling, and packaging of eggs;
2. Conveyor systems used to convey eggs during the process;
3. Forklift trucks used to transport eggs during the process; and
4. Egg wire baskets used to transport eggs to retailers.
B. EGG PROCESSORS - NON-EXEMPT. The following machinery and equipment purchased and used by egg processors do not qualify for the exemption:
1. Heating, cooling, and freezing machinery and equipment and ductwork used in storage areas;
2. Forklift trucks used to transport packaged eggs to the storage area; and
3. Machinery and equipment used for washing the egg processing equipment.
C. In all events, the machinery and equipment purchased and used by egg processors must satisfy the requirements of GR-55.
D. POULTRY PROCESSING. The following machinery and equipment purchased and used by poultry processors constitutes machinery and equipment used directly in poultry processing:
1. Live poultry dumping system;
2. Machinery and equipment used directly in the poultry processing operation from the point the birds are killed through the packaging of the finished product, including “quick freeze” processing and shackle washing systems, and ice maker systems;
3. Pneumatic air compressors for the operation of machinery and equipment referred to in subsection (1) above and air compressor dryers;
4. Forklift trucks and conveyor systems used exclusively in actual processing at any point from the time the birds are killed until packaging;
5. Cooking vats, cooking equipment, cutting and packaging machinery, and pneumatic and electrical machinery used directly in the process of cooking poultry; and
6. Quality control devices on line used to test each unit produced.
E. POULTRY PROCESSING - NON-EXEMPT. The following machinery and equipment purchased and used by poultry processors does not qualify for the exemption:
1. Heating, cooling, and freezing machinery, equipment and ductwork used in storage areas;
2. Forklift trucks used in storage area; and
3. Storage racks used in the storage area.
F. In all events, the machinery and equipment purchased and used by poultry processors must satisfy the requirements of GR-55.

Credits

AUTHORITY: Ark. Code Ann. § 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-64, AR ADC 006.05.212-GR-64
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