{"data":{"id":"us-ar/ark.-code-ann.-26-51-1214","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1214","heading":"Sales of natural gas and electricity - Exemption","body":"(a) Sales of natural gas and electricity to taxpayers qualified under § 26-51-1212(1) or § 26-51-1212(2) for use in connection with the steel mill shall be exempt from the Arkansas gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas compensating use tax, levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any other state or local tax administered under those acts.\n\n(b) The benefits of exemptions granted pursuant to this section shall become effective on July 1, 1991.","path":["AR Code","Title 26","Chapter 51","Subchapter 12"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"fda3fdcc1f5cf5d3b908b291bc308fcb7cede5c2c835a5d6b3e5d7d3870ec351","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1213","next":"us-ar/ark.-code-ann.-26-51-1215"},"notice":"GroundRules: Original legal text. Not legal advice."}