Arkansas Statutes
§ 26-53-143 — Wall and floor tile manufacturers
Arkansas·Title 26
(a)The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are 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.
(b)A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption.
Free access — add to your briefcase to read the full text and ask questions with AI
Arkansas § 26-53-143 (Wall and floor tile manufacturers) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 2001, No. 1375, § 1; 2003, No. 1473, § 66; 2007, No. 182, § 26.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues