006.05.212-GR-67. EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESS - CONCRETE ...
AR ADC 006.05.212-GR-67Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-67
006.05.212-GR-67. EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESS - CONCRETE MIXERS AND BATCH PLANTS, SAWMILLS AND LUMBER MILLS:
B. SAW MILLS AND LUMBER MILLS. Machinery and equipment used directly in the manufacturing of a finished lumber product by sawmills and lumber mills will be exempt from the tax. A finished lumber product includes any new article of commerce created by sawmills or lumber mills. Items such as portable chain saws, hand tools, buildings, storage facilities, and all other similar items will be subject to the tax. In all events, the machinery and equipment purchased and used by sawmills must satisfy the requirements of GR-55.
Credits
AUTHORITY: Ark. Code Ann. § 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-67, AR ADC 006.05.212-GR-67
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