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

Arkansas Statutes

§ 26-52-914 — Exemption of sales of natural gas and electricity

Arkansas § 26-52-914

Title26

This text of Arkansas § 26-52-914 (Exemption of sales of natural gas and electricity) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-52-914 (2026).

Text

Sales of natural gas and electricity to taxpayers qualified under § 26-52-912(1) or § 26-52-912(2) 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.

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Sales of natural gas and electricity to taxpayers qualified under § 26-52-912(1) or § 26-52-912(2) 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.