Code of Arkansas Rules Title 26 — Taxation

26 CAR § 30-1145

Cotton ginners

Official textcodeofarrules.arkansas.gov11 subsections

# (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.

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