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26-52-446. Grain drying and storage facilities — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-446. Grain drying and storage facilities — Definition.
(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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-446
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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Stable record: arkansas_code:legal_authorities:26-52-446
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e3eddcc00a1c5182c4dcb7d9f39c23bd9b1c23bfc1696bb133dc2601fb8371b3
Source location: content.xml paragraph 19846
Stored source content
26-52-446. Grain drying and storage facilities — Definition.
(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.
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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.