Arkansas Code Annotated
Ark. Code Ann. § 26-75-101 (2020)
Natural gas used to make glass
✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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:
- The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;
- The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and
- All city and county sales and use taxes.
History. Acts 1993, No. 1140, § 1; 2007, No. 182, § 29.
Publisher's Notes. Acts 1993, No. 1140, § 1, is also codified as §§ 26-52-423, 26-53-134, and 26-74-102.
Amendments. The 2007 amendment substituted “§§ 26-52-301 and 26-52-302” for “§§ 26-52-301, 26-52-302, and 26-52-1002.”
Notes of Decisions
Cited in 1
case, 1997–1997 · leading case: Barker v. Frank, 939 S.W.2d 837 (Ark. 1997).
Barker v. Frank, 939 S.W.2d 837 (Ark. 1997). “1995)(county sales and use taxes); Ark. Code Ann. §§ 26-75-101 to -801 (1987 & Supp.”
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