{"data":{"id":"us-ar/ark.-code-ann.-26-52-438","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-438","heading":"Chlor-alkali manufacturing process","body":"The gross receipts or gross proceeds derived from the sale of electricity used for the production of chlorine and other chemicals using a chlor-alkali manufacturing process are exempt from the gross receipts tax levied by this chapter.","path":["AR Code","Title 26","Chapter 52","Subchapter 4"],"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":"02476fc7c1bf507de09c12181291f011b55143ac5a9c192944fcadc3bdf8b5e4","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-437","next":"us-ar/ark.-code-ann.-26-52-439"},"notice":"GroundRules: Original legal text. Not legal advice."}