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-62 - EXEMPTION FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - POULTRY AND LIVESTOCK FEED
Universal Citation: AR Admin Rules 006.05.06-005-GR-62
Current through Register Vol. 49, No. 9, September, 2024
A. The following machinery and equipment purchased and used by poultry and livestock feed "manufacturers" constitutes machinery and equipment used directly in the making of feed:
1. Mixing and grinding
machinery and equipment;
2.
Computers, motors and conveyors utilized during the process of mixing and
grinding the feed;
3. Bins in which
the mixing and grinding of feed actually occur and the structure supporting the
bins; and
4. Scales used to weigh
the feed for packaging after the mixing and grinding process.
B. The following machinery and equipment purchased and used by poultry and livestock feed "manufacturers" does not qualify for the exemption:
1. Storage bins
and facilities;
2. Structures used
to support the storage bins and facilities;
3. Scales used to weigh raw materials before
the feed manufacturing process begins and weigh the feed after the process
ends; and
4. Machinery and
equipment purchased and used to unload raw materials from trucks before the
feed manufacturing process begins.
C. In all events, the machinery and equipment purchased and used by poultry and livestock feed mills must satisfy the requirements of 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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