The gross receipts or gross proceeds derived from the sale of electricity used for the production of chlorine and other chemicals using a chlor-alkali manufacturing process are exempt from the gross receipts tax levied by this chapter.
Ark. Code Ann. § 26-52-438
Chlor-alkali manufacturing process
Known as the Arkansas Gross Receipts Act
The act spans §§ 26-52-1001 to 26-52-914 (143 sections).
Acts 2005, No. 877, § 1.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.