Natural gas used to make glass

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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. (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;

  2. (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and

  3. (3) All city and county sales and use taxes.


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