The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:(1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;(2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and(3) All city and county sales and use taxes.Acts 1993, No. 1140, § 1; 2007, No. 182, § 29.
Arkansas Legal Code