Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 52 - Gross Receipts Tax > Subchapter 4 - Exemptions > § 26-52-438 - Chlor-alkali manufacturing process.

§ 26-52-438 - Chlor-alkali manufacturing process.

26-52-438. Chlor-alkali manufacturing process.

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.