1. (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. (1) Mixing and grinding machinery and equipment;
   2. (2) Computers, motors, and conveyors utilized during the process of mixing and grinding the feed;
   3. (3) Bins in which the mixing and grinding of feed actually occur and the structure supporting the bins; and
   4. (4) Scales used to weigh the feed for packaging after the mixing and grinding process.

2. (b) The following machinery and equipment purchased and used by poultry and livestock feed manufacturers does not qualify for the exemption:

   1. (1) Storage bins and facilities;
   2. (2) Structures used to support the storage bins and facilities;
   3. (3) Scales used to weigh raw materials before the feed manufacturing process begins and weigh the feed after the process ends; and
   4. (4) Machinery and equipment purchased and used to unload raw materials from trucks before the feed manufacturing process begins.
3. (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.

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"