Natural gas used to make glass
Applied in 1 court decision — leading case Barker v. Frank (1997)
Most recently applied in Barker v. Frank (March 1997)
Acts 1993, No. 1140, § 1; 2007, No. 182, § 29.
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.
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.