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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-52-435: Wall and floor tile manufacturers

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 52
  4. Subchapter 4

(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are 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. (b) A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption. Acts 2001, No. 1375, § 1; 2003, No. 1473, § 66; 2007, No. 182, § 23.

(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are 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.

(b) A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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