(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are 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.
(b) A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption.
Section: Previous 26-52-427 26-52-428 26-52-429 26-52-430 26-52-431 26-52-433 26-52-434 26-52-435 26-52-436 26-52-437 26-52-438 26-52-439 26-52-440 26-52-441 26-52-442 NextLast modified: November 15, 2016