26 CAR § 30-1145. 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.