§ 26-52-903 - Exemption from taxes. - Arkansas Statutes

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.