Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-60 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTIONS - SPECIFIC BUSINESSES - RICE, SOYBEANS, AND GRAIN DRYING
Universal Citation: AR Admin Rules 006.05.06-005-GR-60
Current through Register Vol. 49, No. 9, September, 2024
A. The following machinery and equipment purchased and used by rice driers, soybean driers, and other grain driers constitutes machinery and equipment used directly in the process of drying those grains:
1. Bins in which the grain is
dried;
2. Control panels and motors
utilized to operate the grain drying process;
3. Conveyor systems used during the drying
process in the bins.
B. The following machinery and equipment purchased and used by rice driers, soybean driers, and other grain driers does not qualify for this exemption:
1. Scales used to weigh grain before drying
process begins;
2. Conveyor systems
used to transport grain to and from storage bins, freight cars, or
trucks;
3. Machinery and equipment
purchased for use in unloading grain from trucks or freight cars (i.e.,
hydraulic lifts, bottom dumps, prods used to test grains before the process
begins); and
4. Bins not used for
drying.
C. In all events, the machinery and equipment purchased and used by rice driers, soybean driers, and other grain driers must satisfy the requirements of rule number GR-55.
Ark. Code Ann. § 26-52-402
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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