Ark. Code Ann. § 26-74-102: Natural gas used to make glass

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) 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.