ADEQ. October 20,2015. B.J. Pritchett, CMI Sales and Use Tax Consulting 1 Fineza Way Hot Springs National Park, AR

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1 ADEQ A R K A N S A S Department of Environmental Quality October 20,2015 B.J. Pritchett, CMI Sales and Use Tax Consulting 1 Fineza Way Hot Springs National Park, AR RE: Air Permit 0419-AR-11 NPDES Permit No. AR AFIN Request for Sales Tax Exemption Dear Ms. Pritchett: The Arkansas Department of Environmental Quality has reviewed your request received on October 15, 2015, requesting a sales tax exemption determination for items associated with your air and wastewater permits for the Wayne Farms LLC- Danville, Arkansas facility. Based on our review, the following items qualify as air pollution control equipment: Source No. 1: Pellet Cooler #1 a) Two High Efficiency Cyclones Source No.3: Lysine Unloading Source No.4: Pellet Cooler #2 a) Two High Efficiency Cyclones Source No. 5: Grinding Aspiration (Feed Mill) Source No.7: Drag Conveyor and South Receiving Elevator a) High Efficiency Cyclone a) Pulse Jet Baghouse/Dust Collector Source No. 11: Salt Storage Silo ARKANSAS DEPARTMENT OF ENVIRONMENTAL QUALITY 5301 NORTHSHORE DRIVE I NORTH UTILE ROCK I ARKANSAS I TELEPHONE I FAX

2 Source No. 12: Phosphate and Lime Storage Silo Source No. 13: Soybean (Bakery Meal) Silo #51 Source No. 14: Soybean (Bakery Meal) Silo #53 Source No. 15: Soybean (Bakery Meal) Silo #55 Source No. 21: Soybean Meal Batch Bins Source No. 22: Mixer, New Jet Pulse Baghouse The Department has determined that the above items are necessary to prevent or reduce air pollution which might otherwise result from the operation of this facility. This letter therefore serves as the documentation required by the Arkansas Department of Finance and Administration Regulation GR-66 for a sales or use tax exemption under Ark. Code Ann Our records show that the following two sources have been removed from service. Thus, we are not certifying them as necessary to prevent or reduce air pollution which might otherwise result from the operation of this facility. Source No.2: Micro Ingredient Weighing System Source No.6: Grain Grinding System Cyclone 2

3 The following five sources are actually sources of pollution and not pollution control equipment. They are not being certified as necessary to prevent or reduce air pollution which might otherwise result from the operation of this facility. Source No. 20: Live Hang Area Exhaust Fan, Processing Plant a) Large Manifold Hood to reduce Indoor Dust Source No. 23: 500 HP Boiler Source No. 24: Kemco Hot Water Heater Source No. 25: Kemco Hot Water Heater Source No. 26: Kemco Hot Water Heater The Department also reviewed all items listed in your letter associated with the facility's wastewater treatment process and has concluded that the following items qualify as equipment used directly or indirectly to prevent or reduce water pollution: Asset# Description #I NITRATE RECYCLE PUMP ASSEMBLY, 10" MARLOW PUMP 6" Marlow Trash Hog Head, Non-mounted Backup Position, Lagoon Pump Station 4"' Marlow Trash Hog Pump Rotating Assembly, Non-Mounted Backup #1, Pump Room 4"' Marlow Trash Hog Pump Rotating Assembly, Non-Mounted Backup #2, Pump Room Roots Dresser Blower, Non-Mounted Backup, Blower Room 100 H.P. Electric Drive Motor, Non-Mounted Backup, Blower Room #2 NITRATE RECYCLE PUMP ASSEMBLY, 10" MARLOW PUMP #1 ANAEROBIC LAGOON #2 ANAEROBIC I FLOW EQUALIZATION LAGOON LAGOON PUMP ASSEMBLY, 6" MARLOW, NORTH LAGOON PUMP ASSEMBLY, 6" MARLOW, SOUTH LAGOON EFFLUENT FLOW TRANSMITTER, MAGNETIC LAGOON EFFLUENT FLOW METER SELECTOR TANK, STAINLESS STEEL Anoxic Tank, 1 MG Anoxic Tank Mixer Assembly Oxic Tank, 1 MG Oxic Tank Mixer Assembly FLOCK TANK, STAINLESS STEEL FLOCK TANK DIFFUSER I MIXER CLARIFIER TANK WITH WEIRS AND TROUGHS, CARBON STEEL TOW BRO SLUDGE COLLECTOR AND ~KIMMER SYSTEM CONTACT TANK WITH BAFFLES, CARBON STEEL 3

4 10054 U.V. DISINFECTION ASSEMBLY FINAL EFFLUENT PARSHALL FLUME, 9" FINAL EFFLUENT PRIMARY ULTRASONIC FLOW METER FINAL EFFLUENT PRIMARY FLOW METER ULTRASONIC TRANSDUCER RETURN ACTIVATED SLUDGE PUMP ASSEMBLY # 1, LEFT BANK RETURN ACTIVATED SLUDGE PUMP ASSEMBLEY#2, LEFT BANK RETURN ACTIVATED SLUDGE PUMP ASSEMBLEY#1, RIGHT BANK RETURN ACTIVATED SLUDGE PUMP ASSEMBLEY#2, RIGHT BANK RETURN ACTIVATED SLUDGE LEFT BANK FLOW METER, MAGNETIC, 6" RETURN ACTIVATED SLUDGE RIGHT BANK FLOW METER, MAGNETIC, 6" RETURN ACTIVATED SLUDGE LEFT BANK FLOW METER TRANSMITTER, MAGNETIC, 6" RETURN ACTIVATED SLUDGE RIGHT BANK FLOW METER TRANSMITTER, MAGNETIC, 6" WASTE ACTIVATED SLUDGE FLOW METER, 1.5'', MAGNETIC WASTE ACTIVATED SLUDGE FLOW METER TRANSMITTER, 1.5'', MAGNETIC WASTE ACTIVATED SLUDGE STORAGE LAGOON SUMP PUMP, SUBMERSIBLE, 6" SUMP PIT POLYMER BATCH MIX TANK, FIBERGLASS, 1400 GAL POLYMER TANK ELECTRIC MIXER, 1.5 H.P POLYMER PROGRESSIVE CAVITY PUMP ASSEMBLY POLYMER FLOW CALIBRATION TUBE, 4000 ML MAGNESIUM HYDROXIDE STORAGE TANK, FIBERGLASS, 5000 GAL MAGNESIUM HYDROXIDE RECIRCULATION PUMP ASSEMBLY MAGNESIUM HYDROXIDE PROGRESSIVE CAVITY PUMP ASSEMBLY ROOTS BLOWER ASSEMBLY # ROOTS BLOWER ASSEMBLY # ROOTS BLOWER ASSEMBLY # ROOTS BLOWER ASSEMBLY # #4 BLOWER COOLING FAN ASSEMBLY SQUARE "D" DISCONNECT I CONTROLCENTER ABB VARIABLE FREQUENCY DRIVE, Magnesium Hydroxide Hose Pump Assembly HATCHERY WASTEWATER COLLECTION LINE FEED MILL I TRUCK SHOP WASTEWATER COLLECTION LINE PROCESSING PLANT WASTEWATER COLLECTION LINE, WEST PROCESSING PLANT WASTEWATER COLLECTION LINE, EAST HOLDING SHED WASTEWATER COLLECTION LINE MAIN WASTEWATER TRUNK LINE LAGOON PRETREATMENT LAGOON PUMP STATION PUMP STATION INTAKE LINES LAGOON PUMP STATION INTERCONNECT LINES 4

5 10025 SELECTOR TANK SELECTOR AIR DIFFUSER I MIXER SELECTOR TANK INTERCONNECT LINES #1 CMAS DIGESTER, AEROBIC # 1 CMAS INTERCONNECT LINES #1 CMAS AIR DISTRIBUTION SYSTEM #1 CMAS AIR DIFFUSERS #2 CMAS DIGESTER, AEROBIC #2 CMAS INTERCONNECT LINES #2 CMAS AIR DISTRIBUTION SYSTEM #2 CMAS AIR DIFFUSERS FLOCK TANK FLOCK TANK INTERCONNECT LINES CLARIFIER CLARIFIER INTERCONNECT LINES CONTACT TANK CONTACT TANK INTERCONNECT LINES CONTACT TANK EFFLUENT AIR I WATER SEPARATOR U.V DISINFECTION SYSTEM U.V. DISINFECTION INTERCONNECTION LINES FINAL EFFLUENT LINE FINAL EFFLUENT INTERCONNECT LINES RETURN ACTIVATED SLUDGE SYSTEM RETURN ACTIVATED SLUDGE SYSTEM INTERCONNECT LINES WASTE ACTIVATED SLUDGE SYSTEM WASTE ACTIVATED SLUDGE INTERCONNECT LINES SCUM COLLECTION PIT SUMP PUMP INTERCONNECTING LINES POLYMER SYSTEM POLYMER SYSTEM INTERCONNECT LINES MAGNESIUM HYDROXIDE AND PH SYSTEM MAGNESIUM HYDROXIDE INTERCONNECT LINES AIR SUPPLY SYSTEM, AERATION AIR SUPPLY INTERCONNECT LINES Raw Wastewater Parshall Flume Raw Wastewater Ultra Sonic Flowmeter The item listed in the following table is not considered tax exempt because the building structure itself does not qualify as machinery or equipment used to prevent or reduce water pollution or contamination which might otherwise result from the' operation of the plant or facility... Item Not Tax Exempt Item# I Description I UV Disinfection Building 5

6 Please be advised, however, that the issuance of this letter does not guarantee that all items listed in your proposal will qualify for the exemption. The Arkansas Department of Finance and Administration administers this tax exemption and makes the final determination as to which specific items in your proposal qualify as machinery or equipment used to prevent or reduce air or water pollution. If you have any questions, please call the Arkansas Department of Finance and Administration Revenue Legal Division at (501) , Thomas Rheaume ofmy staff at (501) , or Mo Shafii of my staff at (501) Sincerely,!)~r.~ ~or Bec~W. Qogh Director cc.: Anita Van Ravensway Complex Compliance Manager Wayne Farms LLC- Danville Highway 10 East Danville, AR Mr. Paul Gehring, Chief Legal Counsel, DF&A, (w/copy ofrequest) Arkansas Dept. of Finance & Administration P.O. Box 1272 Little Rock, AR