We manufacture cotton gins and cotton gin parts and sell such items to cotton farmers and ginners. Will the sales of cotton gins to such persons qualify for the partial exemption?
Cotton gins and cotton gin parts qualify as farm equipment and machinery and parts under Regulation 1533.1. A cotton farmer or a person who gins cotton on behalf of a cotton farmer are qualified persons engaged in the production and harvesting of cotton. The sale of cotton gins and cotton gin parts to these persons for use primarily in ginning cotton will qualify for the partial exemption.
Related Questions
- We manufacture cotton gins and cotton gin parts and sell such items to cotton farmers and ginners. Will the sales of cotton gins to such persons qualify for the partial exemption?
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