Code of Arkansas Rules Title 26 — Taxation

26 CAR § 30-1146

Exemptions from tax — Manufacturing exemption — Specific businesses — Poultry and livestock feed

Official textcodeofarrules.arkansas.gov11 subsections

# (a)

The following machinery and equipment purchased and used by poultry and livestock feed manufacturers constitutes machinery and equipment used directly in the making of feed:

# (1)

Mixing and grinding machinery and equipment;

# (2)

Computers, motors, and conveyors utilized during the process of mixing and grinding the feed;

# (3)

Bins in which the mixing and grinding of feed actually occur and the structure supporting the bins; and

# (4)

Scales used to weigh the feed for packaging after the mixing and grinding process.

# (b)

The following machinery and equipment purchased and used by poultry and livestock feed manufacturers does not qualify for the exemption:

# (1)

Storage bins and facilities;

# (2)

Structures used to support the storage bins and facilities;

# (3)

Scales used to weigh raw materials before the feed manufacturing process begins and weigh the feed after the process ends; and

# (4)

Machinery and equipment purchased and used to unload raw materials from trucks before the feed manufacturing process begins.

# (c)

In all events, the machinery and equipment purchased and used by poultry and livestock feed mills must satisfy the requirements of 26 CAR § 30-1136.

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