Natural gas used to make glass

Ark. Code Ann. § 26-52-423 — under Gross Receipts Tax.

Ark. Code Ann. § 26-52-423

(1) 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.

(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.