§ 26-52-914 - Exemption of sales of natural gas and electricity. - Arkansas Statutes

26-52-914. Exemption of sales of natural gas and electricity.

(a) Sales of natural gas and electricity to taxpayers qualified under 26-52-912(a) or 26-52-912(b) for use in connection with the steel mill shall be exempt from:

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

(2) The Arkansas compensating use tax levied by 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.

(b) [Repealed.]