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-67 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESS - CONCRETE MIXERS AND BATCH PLANTS, SAWMILLS AND LUMBER MILLS
Universal Citation: AR Admin Rules 006.05.06-005-GR-67
Current through Register Vol. 49, No. 9, September, 2024
A.
1.
CONCRETE MIXERS AND BATCH PLANTS. Concrete mix trucks and ready-mix concrete
batch plants are not machinery and equipment used directly in manufacturing and
do not qualify for the manufacturing exemption.
2. "Batch" means the quantity produced as the
result of one operation or the quantity needed for one operation. A concrete
batch plant combines cement, water, and other raw components for delivery of
"wet" concrete to a consumer's construction site.
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.
Ark. Code Ann. § 26-52-402
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