The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter 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.
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