Arkansas Code Title 26. Taxation § 26-52-431. Timber harvesting machinery, equipment, and related attachments

(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.

(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.