Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal property and which are destroyed or consumed during the manufacture of the item for which the destroyed or consumed form was built are hereby exempt from the taxes levied in this chapter.
Structure Arkansas Code
Chapter 52 - Gross Receipts Tax
§ 26-52-401. Various products and services — Definitions
§ 26-52-405. Products used for livestock, poultry, and agricultural production
§ 26-52-408. Certain bagging, packaging, or tying materials — Definitions
§ 26-52-411. Admission tickets sold by municipalities and counties
§ 26-52-413. Products sold to orphans' or children's homes
§ 26-52-418. Out-of-state telephones sent to Arkansas for repairs
§ 26-52-419. Insulin and test strips
§ 26-52-421. Nonprofit food distribution agencies
§ 26-52-422. Manufacturing forms
§ 26-52-423. Natural gas used to make glass
§ 26-52-424. Sales to Community Services Clearinghouse, Inc., of Fort Smith
§ 26-52-428. Railroad parts, cars, and equipment
§ 26-52-438. Chlor-alkali manufacturing process
§ 26-52-442. Thermal imaging equipment
§ 26-52-443. Exemption for American Scent Dog Association, Inc