1. (a) The following machinery and equipment purchased and used by cotton ginners constitutes machinery and equipment used directly in the ginning of cotton:

   1. (1) Suction systems, lint cleaners, dryers, gin stands, stick machines, feeders, and separators;
   2. (2) Conveyor systems used during the ginning operation;
   3. (3) Cotton presses, end scales, strapping machines; and
   4. (4) Control panels and motors used to operate the ginning process.

2. (b) The following machinery and equipment used by cotton ginners does not qualify for the exemption:

   1. (1) Tractors and trailers used to transport cotton to and from the gin;
   2. (2) Equipment used for transportation in the gin yard or to move baled cotton from the gin;
   3. (3) Bins used to store cotton seed;
   4. (4) Conveyor systems used to transport cotton seed from the gin to storage bins; and
   5. (5) Scales used to weigh raw cotton.

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"