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ARKANSAS STATUTES AND CODES
§ 15-4-2403 - Exemption from taxes.
15-4-2403. Exemption from taxes.
Sales of natural gas and electricity to taxpayers qualified to receive the benefits of this subchapter for use in connection with the steel mill shall be exempt from the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq., and any other state or local tax administered under those acts.
Sales of natural gas and electricity to taxpayers qualified to receive the benefits of this subchapter for use in connection with the steel mill shall be exempt from the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq., and any other state or local tax administered under those acts.
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