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-61 - COTTON GINNERS

Universal Citation: AR Admin Rules 006.05.06-005-GR-61

Current through Register Vol. 49, No. 9, September, 2024

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.

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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