{"data":{"id":"us-ar/ark.-code-ann.-26-52-914","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-914","heading":"Exemption of sales of natural gas and electricity","body":"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:\n\n(1) The Arkansas gross receipts tax levied by this chapter;\n\n(2) The Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and\n\n(3) Any other state or local tax administered under this chapter or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.","path":["AR Code","Title 26","Chapter 52","Subchapter 9"],"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":"693699c3b4f5a8a270034b5622fd6a44106cff69a60c3a21cb47cc7c65c9a562","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-913","next":"us-ar/ark.-code-ann.-26-53-101"},"notice":"GroundRules: Original legal text. Not legal advice."}