Ark. Code Ann. § 26-53-134
Exemption for natural gas used in manufacture of glass
Year: 2026Length: 144 words
The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes. Acts 1993, No. 1140, § 1; 2007, No. 182, § 24.
The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:
(1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ;
(2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and
(3) All city and county sales and use taxes.
Acts 1993, No. 1140, § 1; 2007, No. 182, § 24.