Exemption from taxes

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Gross Receipts Tax
  6. Steel Mill Tax Incentives
  7. Exemption from taxes

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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. (1) The gross receipts tax levied by this chapter;

  2. (2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and

  3. (3) Any other state or local tax administered under this chapter or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.


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