§ 26-52-903 - Exemption from taxes.
26-52-903. Exemption from taxes.
Sales of natural gas and electricity to taxpayers qualified under 26-52-902 for use in connection with the steel mill shall be exempt from:
(1) The gross receipts tax levied by this chapter;
(2) The Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.; and
(3) Any other state or local tax administered under this chapter or the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.