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Arkansas State Manufacturing Exemptions

Property that becomes a recognizable, integral part of property manufactured, compounded, processed or assembled for resale

Machinery and equipment used directly in manufacturing that are purchased for a new manufacturing facility or to replace existing machinery and equipment. Machinery and equipment required by Arkansas law to be purchased for air or water pollution control are also exempt.

Catalysts, chemicals, reagents and solutions that are consumed or used in producing, manufacturing, fabricating, processing, or finishing articles of commerce at manufacturing or processing plants or facilities; and/or to prevent or reduce air, water and other contamination

The term “used directly” includes molds and dies that determine the physical characteristics of the finished product or its packaging materials; testing equipment to measure the quality of the finished product; computers and related peripheral equipment that directly control or measure the manufacturing process; machinery and equipment that produce steam, electricity or chemical catalysts; and solutions that are essential to the manufacturing process but are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product.

In addition to those operations commonly understood within their ordinary meaning, the term “manufacturing” includes mining; quarrying; refining; the extracting of brine, oil and gas; cotton ginning; the drying of rice; soybeans and other grains; the manufacturing of feed; the processing of poultry; the processing of eggs and livestock; the hatching of poultry; printing of all kinds; the processing of scrape metal into grades and bales for further processing; and the rebuilding or re-manufacturing of used parts and retreading of tires for automobiles, trucks and other mobile equipment powered by electrical or internal combustion engines or motors, provided that the rebuilt or remanufactured parts or retreaded tires are not sold directly to the consumer but are sold for resale; and the production of protective coatings, which increase the quality and durability of a finished product.

Exemption Certificate Link



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