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-63 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - HATCHING OF POULTRY
Universal Citation: AR Admin Rules 006.05.06-005-GR-63
Current through Register Vol. 49, No. 9, September, 2024
A. The following machinery and equipment purchased and used by poultry hatching facilities constitutes machinery and equipment used directly in the hatching of poultry:
1. Incubators;
2. Temperature and humidity control machinery
and equipment directly associated with incubators; and
3. Plastic egg trays, hatchery trays,
hatchery tray washers and rolling racks used to hold eggs during incubation
process.
B. Washing machines and maintenance equipment purchased and used by poultry hatching facilities do not qualify for the exemption.
C. In all events, the machinery and equipment purchased and used by poultry hatcheries must satisfy the requirements of GR-55.
Ark. Code Ann. § 26-52-402
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