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26-52-441. Natural gas and electricity used in the manufacturing of tires — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-441. Natural gas and electricity used in the manufacturing of tires — Definitions.
(a) The gross receipts or gross proceeds derived from the sale of natural gas and electricity used in the manufacturing of tires in this state are exempt from the:
(1) Gross receipts tax levied by this chapter; and
(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(b) As used in this section:
(1) “Manufacturing of tires” means the manufacturing of new motor vehicle tires and does not include the retreading of tires; and
(2) “Motor vehicle” means any vehicle required to be licensed for highway use under Arkansas law.
(c) The natural gas and electricity subject to the exemption in this section shall be separately metered from the natural gas and electricity used for any other purpose by the manufacturer or as otherwise established in the rules issued under subsection (d) of this section.
(d) The Secretary of the Department of Finance and Administration shall promulgate rules for the proper administration of this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-441
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:26-52-441
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 32ba132f1de4193a7fe630b579d3907c15b95406fff0cd7a6d78b92e1cf83f5d
Source location: content.xml paragraph 19789
Stored source content
26-52-441. Natural gas and electricity used in the manufacturing of tires — Definitions.
(a) The gross receipts or gross proceeds derived from the sale of natural gas and electricity used in the manufacturing of tires in this state are exempt from the:
(1) Gross receipts tax levied by this chapter; and
(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(b) As used in this section:
(1) “Manufacturing of tires” means the manufacturing of new motor vehicle tires and does not include the retreading of tires; and
(2) “Motor vehicle” means any vehicle required to be licensed for highway use under Arkansas law.
(c) The natural gas and electricity subject to the exemption in this section shall be separately metered from the natural gas and electricity used for any other purpose by the manufacturer or as otherwise established in the rules issued under subsection (d) of this section.
(d) The Secretary of the Department of Finance and Administration shall promulgate rules for the proper administration of this section.
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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.