Rule 006.05.06-005-gr-61 - Cotton Ginners

A. The following machinery and equipment purchased and used by cotton ginners constitutes machinery and equipment used directly in the ginning of cotton:

1. Suction systems, lint cleaners, dryers, gin stands, stick machines, feeders, and separators;

2. Conveyor systems used during the ginning operation;

3. Cotton presses, end scales, strapping machines; and

4. Control panels and motors used to operate the ginning process.

B. The following machinery and equipment used by cotton ginners does not qualify for the exemption:

1. Tractors and trailers used to transport cotton to and from the gin;

2. Equipment used for transportation in the gin yard or to move baled cotton from the gin;

3. Bins used to store cotton seed;

4. Conveyor systems used to transport cotton seed from the gin to storage bins; and

5. Scales used to weigh raw cotton.