Arkansas Code § 26-52-903 - Exemption From Taxes

Sales of natural gas and electricity to taxpayers qualified under § 26-52-902 for use in connection with the steel mill shall be exempt from:

(1) The gross receipts tax levied by this chapter;

(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and

(3) Any other state or local tax administered under this chapter or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

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Last modified: November 15, 2016