Browse Arkansas Code titles and sections
26-51-1214. Sales of natural gas and electricity — Exemption.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-1214. Sales of natural gas and electricity — Exemption.
(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.
(b) The benefits of exemptions granted pursuant to this section shall become effective on July 1, 1991.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-1214
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-1214
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 20d02e78cbdba0f418e4c64c88a17de2facca522330727f847ce5075c437022e
Source location: content.xml paragraph 15518
Stored source content
26-51-1214. Sales of natural gas and electricity — Exemption.
(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.
(b) The benefits of exemptions granted pursuant to this section shall become effective on July 1, 1991.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-1212. Certification required — Contents.
To claim the benefits of this section, § 26-51-1211, § 26-51-1213, and § 26-51-1214, a taxpayer must obtain certification prior to June 30, 1994, from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that:
(1) The taxpayer is a qualified manufacturer of steel, as defined in § 26-51-1211; or
(2)(A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and
(B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following:
(i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill;
(ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or
(iii) Project planning costs; construction labor costs, including on-site direct labor and supervision, whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job ad
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-1212
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-1212. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-53-101. This identifies an authority to review, not proof of applicability.