{"data":{"id":"us-ar/ark.-code-ann.-26-52-431","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-431","heading":"Timber harvesting machinery, equipment, and related attachments - Definitions","body":"(a) The gross receipts or gross proceeds derived from the sale of machinery, new and used equipment, and related attachments that are sold to or used by a person engaged primarily in the harvesting of timber are exempt from the taxes levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) The machinery, new or used equipment, and related attachments are exempt under this section only if they are: (1) Purchased by a person whose primary activity is the harvesting of timber; and (2) Used exclusively in the off-road activity of harvesting of timber. (c) The exemption provided in this section does not apply to a purchase of a repair or replacement part for the machinery, new or used equipment, or related attachment. (d) As used in this section: (1) \"Equipment\" means only complete systems or units that operate exclusively and directly in the harvesting of timber; (2) \"Harvesting of timber\" means the use of off-road equipment and related attachments in every forestry procedure starting with the severing of a tree from the ground through the point at which the tree or its parts in any form have been loaded in the field in or on a truck or other vehicle for transport to the place of use; (3) \"Machinery\" means only complete systems or units that operate exclusively and directly in the harvesting of timber; (4) \"Off-road equipment\" means skidders, feller bunchers, delimbers of all types, chippers of all types, loaders of all types, and bulldozers equipped with grapples used as skidders; and (5) \"Primary activity\" means the principal business activity in which a person is engaged and to which more than fifty percent (50%) of all the resources of his or her business activities are committed. Amended by Act 2013, No. 1402,§ 1, eff. 7/1/2014. Acts 1999, No. 1334, § 1; 2001, No. 622, § 1; 2007, No. 860, § 4.\n\n(a) The gross receipts or gross proceeds derived from the sale of machinery, new and used equipment, and related attachments that are sold to or used by a person engaged primarily in the harvesting of timber are exempt from the taxes levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.\n\n(b) The machinery, new or used equipment, and related attachments are exempt under this section only if they are: (1) Purchased by a person whose primary activity is the harvesting of timber; and (2) Used exclusively in the off-road activity of harvesting of timber.\n\n(1) Purchased by a person whose primary activity is the harvesting of timber; and\n\n(2) Used exclusively in the off-road activity of harvesting of timber.\n\n(c) The exemption provided in this section does not apply to a purchase of a repair or replacement part for the machinery, new or used equipment, or related attachment.\n\n(d) As used in this section: (1) \"Equipment\" means only complete systems or units that operate exclusively and directly in the harvesting of timber; (2) \"Harvesting of timber\" means the use of off-road equipment and related attachments in every forestry procedure starting with the severing of a tree from the ground through the point at which the tree or its parts in any form have been loaded in the field in or on a truck or other vehicle for transport to the place of use; (3) \"Machinery\" means only complete systems or units that operate exclusively and directly in the harvesting of timber; (4) \"Off-road equipment\" means skidders, feller bunchers, delimbers of all types, chippers of all types, loaders of all types, and bulldozers equipped with grapples used as skidders; and (5) \"Primary activity\" means the principal business activity in which a person is engaged and to which more than fifty percent (50%) of all the resources of his or her business activities are committed.\n\n(1) \"Equipment\" means only complete systems or units that operate exclusively and directly in the harvesting of timber;\nrs of all types, and bulldozers equipped with grapples used as skidders; and (5) \"Primary activity\" means the principal business activity in which a person is engaged and to which more than fifty percent (50%) of all the resources of his or her business activities are committed.\n\n(1) \"Equipment\" means only complete systems or units that operate exclusively and directly in the harvesting of timber;\n\n(2) \"Harvesting of timber\" means the use of off-road equipment and related attachments in every forestry procedure starting with the severing of a tree from the ground through the point at which the tree or its parts in any form have been loaded in the field in or on a truck or other vehicle for transport to the place of use;\n\n(3) \"Machinery\" means only complete systems or units that operate exclusively and directly in the harvesting of timber;\n\n(4) \"Off-road equipment\" means skidders, feller bunchers, delimbers of all types, chippers of all types, loaders of all types, and bulldozers equipped with grapples used as skidders; and\n\n(5) \"Primary activity\" means the principal business activity in which a person is engaged and to which more than fifty percent (50%) of all the resources of his or her business activities are committed.","path":["AR Code","Title 26","Chapter 52","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"c2e79d7ff3fb181209812adde5cc32de500112958982cf3b8c497178911c6733","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-430","next":"us-ar/ark.-code-ann.-26-52-433"},"notice":"GroundRules: Original legal text. Not legal advice."}