1. (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. (1) Incubators;
   2. (2) Temperature and humidity control machinery and equipment directly associated with incubators; and
   3. (3) Plastic egg trays, hatchery trays, hatchery tray washers, and rolling racks used to hold eggs during incubation process.
2. (b) Washing machines and maintenance equipment purchased and used by poultry hatching facilities do not qualify for the exemption.
3. (c) In all events, the machinery and equipment purchased and used by poultry hatcheries 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"