{"data":{"id":"us-ar/ark.-code-ann.-26-52-446","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-446","heading":"Grain drying and storage facilities - Definition","body":"(a) As used in this section, \"utility\" means electricity, liquefied petroleum gas, and natural gas. (b) (1) The gross receipts or gross proceeds derived from the sale of a utility used by a grain drying and storage facility are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) A utility sold for a purpose other than the purposes stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter, and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (c) (1) A utility subject to the exemption provided under this section shall be separately metered from a utility used for any other purpose by the taxpayer. (2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of utilities under this section. (d) Before allowing the exemption of a utility under this section, the Secretary of the Department of Finance and Administration may require a seller of a utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption. (e) The secretary shall promulgate rules for the proper administration of this section. Amended by Act 2019, No. 910,§ 3859, eff. 7/1/2019. Added by Act 2013, No. 1401,§ 1, eff. 7/1/2014.\n\n(a) As used in this section, \"utility\" means electricity, liquefied petroleum gas, and natural gas.\n\n(b) (1) The gross receipts or gross proceeds derived from the sale of a utility used by a grain drying and storage facility are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) A utility sold for a purpose other than the purposes stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter, and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.\n\n(1) The gross receipts or gross proceeds derived from the sale of a utility used by a grain drying and storage facility are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.\n\n(2) A utility sold for a purpose other than the purposes stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter, and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.\n\n(c) (1) A utility subject to the exemption provided under this section shall be separately metered from a utility used for any other purpose by the taxpayer. (2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of utilities under this section.\n\n(1) A utility subject to the exemption provided under this section shall be separately metered from a utility used for any other purpose by the taxpayer.\n\n(2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of utilities under this section.\n\n(d) Before allowing the exemption of a utility under this section, the Secretary of the Department of Finance and Administration may require a seller of a utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption.\n\n(e) The secretary shall promulgate rules for the proper administration of this section.","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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"9a6933efd9a5ee31597afb288110c256b7896d003f90859506590efad88c6669","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-445","next":"us-ar/ark.-code-ann.-26-52-447","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}