1. (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.
2. (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.
3. (c) Dump trucks or other transportation vehicles are not exempt from the tax.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. § 26-52-402"