Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-1147
Exemptions from tax — Manufacturing exemption — Specific businesses — Hatching of poultry
# (a)
The following machinery and equipment purchased and used by poultry hatching facilities constitutes machinery and equipment used directly in the hatching of poultry:
# (1)
Incubators;
# (2)
Temperature and humidity control machinery and equipment directly associated with incubators; and
# (3)
Plastic egg trays, hatchery trays, hatchery tray washers, and rolling racks used to hold eggs during incubation process.
# (b)
Washing machines and maintenance equipment purchased and used by poultry hatching facilities do not qualify for the exemption.
# (c)
In all events, the machinery and equipment purchased and used by poultry hatcheries must satisfy the requirements of 26 CAR § 30-1136.
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In this chapter (40 sections)
- 30-1127 · Exemptions from tax — Newspapers, publications, and billboards
- 30-1128 · Exemptions from tax — Isolated sales
- 30-1129 · Special events — Exception to isolated sales exemption
- 30-1130 · Exemptions from tax — Secondhand and used tangible personal…
- 30-1131 · Exemptions from tax — Farm machinery and equipment, timber…
- 30-1132 · Exemptions from tax — Livestock reproduction equipment
- 30-1133 · Exemptions from tax — Vessels, barges, and towboats of at…
- 30-1134 · Exemptions from tax — Sales for resale
- 30-1135 · Sales and use tax incentives, credits, and refunds
- 30-1136 · Exemptions from tax — Manufacturers
- 30-1137 · Exemptions from tax — Chemicals used in manufacturing
- 30-1138 · Exemptions from tax — Manufacturing exemption — Dies and molds
- 30-1139 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1140 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1141 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1142 · [Reserved]
- 30-1143 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1144 · Exemptions from tax — Manufacturing exemptions — Specific…
- 30-1145 · Cotton ginners
- 30-1146 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1147 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1148 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1149 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1150 · Exemptions from tax — Manufacturing exemption — Pollution…
- 30-1151 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1152 · [Reserved]
- 30-1153 · Exemptions from tax — Textbooks and other instructional…
- 30-1201 · Sales to credit unions
- 30-1202 · Tax collected by seller — Prohibited practice — Tax due on…
- 30-1203 · Sellers required to obtain a permit
- 30-1204 · Cancellation of permit — Automatic expiration of permit
- 30-1205 · [Reserved]
- 30-1206 · Legal opinions issued by the Department of Finance and…
- 30-1207 · Determination of tax due — Sourcing transactions
- 30-1208 · Reports, returns, and remittances
- 30-1209 · Cash basis returns
- 30-1210 · Persons liable for tax and exemptions
- 30-1211 · Record keeping and record retention
- 30-1212 · Assessments
- 30-1213 · Refunds