Arkansas Code of 1987 (2024)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 53 - COMPENSATING OR USE TAXES (§§ 26-53-101 — 26-53-303)
Subchapter 1 - ARKANSAS COMPENSATING TAX ACT OF 1949 (§§ 26-53-101 — 26-53-150)
Section 26-53-143 - Wall and floor tile manufacturers

• (a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are 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.

• (b) A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption.

Acts 2001, No. 1375, § 1; 2003, No. 1473, § 66; 2007, No. 182, § 26.