Ark. Code Ann. § 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.