006.05.06 Ark. Code R. § 61 - COTTON GINNERS

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.

Notes

006.05.06 Ark. Code R. § 61

Ark. Code Ann. § 26-52-402

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