Ark. Code Ann. § 26-52-914: Exemption of sales of natural gas and electricity

Sales of natural gas and electricity to taxpayers qualified under § 26-52-912(1) or § 26-52-912(2) for use in connection with the steel mill shall be exempt from:

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

(2) The Arkansas compensating use tax levied by 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.