Ark. Code § 26-53-134

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-53-134 - Exemption for natural gas used in manufacture of glass

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.

Ark. Code § 26-53-134

Acts 1993, No. 1140, § 1; 2007, No. 182, § 24.