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Code of Arkansas Rules Title 26 — Taxation

26 CAR § 30-1143

Exemptions from tax — Manufacturing exemption — Specific businesses — Mining and quarrying

Official textcodeofarrules.arkansas.gov

# (a)

Machinery and equipment purchased and used by mining or quarrying operations are exempt from the tax if the requirements of 26 CAR § 30-1136 are satisfied.

# (b)

The exemption may be claimed only for machinery and equipment utilized for the actual mining or quarrying operation itself, which may include machinery and equipment used to wash, grade, and separate the mined or quarried articles of commerce if such operation is carried on at the same site and as part of the continuous mining operation.

# (c)

Dump trucks or other transportation vehicles are not exempt from the tax.

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In this chapter (40 sections)
  1. 30-1123 · Exemptions from tax — Certain products used for livestock and…
  2. 30-1124 · Nontaxable advertising services
  3. 30-1125 · Exemptions from tax — Sales to the United States Government
  4. 30-1126 · Exemptions from tax — Federal credit card purchases
  5. 30-1127 · Exemptions from tax — Newspapers, publications, and billboards
  6. 30-1128 · Exemptions from tax — Isolated sales
  7. 30-1129 · Special events — Exception to isolated sales exemption
  8. 30-1130 · Exemptions from tax — Secondhand and used tangible personal…
  9. 30-1131 · Exemptions from tax — Farm machinery and equipment, timber…
  10. 30-1132 · Exemptions from tax — Livestock reproduction equipment
  11. 30-1133 · Exemptions from tax — Vessels, barges, and towboats of at…
  12. 30-1134 · Exemptions from tax — Sales for resale
  13. 30-1135 · Sales and use tax incentives, credits, and refunds
  14. 30-1136 · Exemptions from tax — Manufacturers
  15. 30-1137 · Exemptions from tax — Chemicals used in manufacturing
  16. 30-1138 · Exemptions from tax — Manufacturing exemption — Dies and molds
  17. 30-1139 · Exemptions from tax — Manufacturing exemption — Specific…
  18. 30-1140 · Exemptions from tax — Manufacturing exemption — Specific…
  19. 30-1141 · Exemptions from tax — Manufacturing exemption — Specific…
  20. 30-1142 · [Reserved]
  21. 30-1143 · Exemptions from tax — Manufacturing exemption — Specific…
  22. 30-1144 · Exemptions from tax — Manufacturing exemptions — Specific…
  23. 30-1145 · Cotton ginners
  24. 30-1146 · Exemptions from tax — Manufacturing exemption — Specific…
  25. 30-1147 · Exemptions from tax — Manufacturing exemption — Specific…
  26. 30-1148 · Exemptions from tax — Manufacturing exemption — Specific…
  27. 30-1149 · Exemptions from tax — Manufacturing exemption — Specific…
  28. 30-1150 · Exemptions from tax — Manufacturing exemption — Pollution…
  29. 30-1151 · Exemptions from tax — Manufacturing exemption — Specific…
  30. 30-1152 · [Reserved]
  31. 30-1153 · Exemptions from tax — Textbooks and other instructional…
  32. 30-1201 · Sales to credit unions
  33. 30-1202 · Tax collected by seller — Prohibited practice — Tax due on…
  34. 30-1203 · Sellers required to obtain a permit
  35. 30-1204 · Cancellation of permit — Automatic expiration of permit
  36. 30-1205 · [Reserved]
  37. 30-1206 · Legal opinions issued by the Department of Finance and…
  38. 30-1207 · Determination of tax due — Sourcing transactions
  39. 30-1208 · Reports, returns, and remittances
  40. 30-1209 · Cash basis returns
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