reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 3 - IMPOSITION OF TAX (§§ 26-52-301 — 26-52-324) › Section 26-52-323 - Application of tax to candy and soft drinks

The Secretary of the Department of Finance and Administration shall either:
(1)
(A)
Publish a list of the Universal Product Codes for items that meet the definition of:
(i)
A candy under §
26-52-103
or §
26-53-102
; or
(ii)
A soft drink under §
26-52-103
or §
26-53-102
.
(B)
The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., or the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(C)
The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, §
25-15-201
et seq.; or
(2)
Not subject a retailer, seller, or vendor to the penalties under §
26-18-201
, §
26-18-202
, §
26-18-208
, §
26-18-209
, §
26-52-512
, or §
26-53-125
if the retailer, seller, or vendor:
(A)
Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:
(i)
A candy under §
26-52-103
or §
26-53-102
at the taxable rate for food and food ingredients under §
26-52-317
or §
26-53-145
; or
(ii)
A soft drink under §
26-52-103
or §
26-53-102
at the taxable rate for food and food ingredients under §
26-52-317
or §
26-53-145
; and
(B)
Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:
(i)
A candy under §
26-52-103
or §
26-53-102
at the taxable rate under §
26-52-301
, §
26-52-302
, §
26-53-106
, or §
26-53-107
; or
(ii)
A soft drink under §
26-52-103
or §
26-53-102
at the taxable rate under §
26-52-301
, §
26-52-302
, §
26-53-106
, or §
26-53-107
.
Added by Act 2019, No. 165,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 3 - IMPOSITION OF TAX (§§ 26-52-301 — 26-52-324) › Section 26-52-324 - Special tax rate for certain used motor vehicles, trailers, and semitrailers

(a)
In lieu of the gross receipts or gross proceeds taxes levied under §§
26-52-301
and
26-52-302
, there is levied an excise tax on the gross receipts or gross proceeds derived from the sale of a used motor vehicle, trailer, or semitrailer that has a sales price of at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000) at the rate of two and eight hundred seventy-five thousandths percent (2.875%).
(b)
The tax levied in this section shall be in addition to:
(1)
Any gross receipts or gross proceeds tax levied in the Arkansas Constitution;
(2)
Any gross receipts or gross proceeds tax levied by a municipality or county; and
(3)
Any additional gross receipts or gross proceeds tax levied in an Arkansas city and resulting from an election within that city conducted in accordance with §§
26-52-601
-
26-52-606
.
(c)
For the purpose of determining whether the tax levied by this section applies to the sale of a used motor vehicle, trailer, or semitrailer, the sales price for the used motor vehicle, trailer, or semitrailer shall not be reduced by:
(1)
The value of a motor vehicle, trailer or semitrailer traded in as part payment on the purchase price of the newly acquired motor vehicle, trailer, or semitrailer; or
(2)
The amount received by the purchaser for the sale of another motor vehicle, trailer, or semitrailer.
(d)
The revenues generated by the tax levied under this section shall be distributed as follows:
(1)
Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under this section shall be deposited as general revenues;
(2)
Eight and five-tenths percent (8.5%) of the taxes, interest, penalties, and costs received by the secretary under this section shall be deposited into the Property Tax Relief Trust Fund; and
(3)
Fourteen and nine-tenths percent (14.9%) of the taxes, interest, penalties, and costs received by the secretary under this section shall be deposited into the Educational Adequacy Fund.
(e)
The excise tax levied under this section shall be collected and paid in the same manner and at the same time as is prescribed in §
26-52-510
for the collection and payment of gross receipts taxes on motor vehicles, trailers, and semitrailers.
Added by Act 2021, No. 1013,§ 3, eff. 1/1/2022.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-403 - Farm equipment and machinery - Definitions

(a)
As used in this section:
(1)
(A)
"Farm equipment and machinery" means implements used exclusively and directly in farming.
(B)
"Farm equipment and machinery" includes:
(i)
Irrigation pipe used to carry water from an irrigation well to the crops produced in farming regardless of whether the irrigation pipe is used above ground or is buried underground; and
(ii)
Implements used to harvest crops produced in farming by others.
(C)
However, "farm equipment and machinery" shall not include implements used in the production and severance of timber, motor vehicles of a type subject to registration, airplanes, or hand tools; and
(2)
"Farming" means the agricultural production of food or fiber as a business or the agricultural production of grass sod or nursery products as a business.
(b)
The gross receipts or gross proceeds derived from the sale of new and used farm equipment and machinery are exempt from the Arkansas gross receipts tax levied by this chapter.
(c)
The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for claiming the exemption provided by this section.
(d)
(1)
If a person claims the exemption provided for in this section for an all-terrain vehicle:
(A)
The person shall complete a form prescribed by the secretary that includes:
(i)
The person's name and contact information;
(ii)
The person's tax identification number;
(iii)
The make, model, year, and identification number of the all-terrain vehicle;
(iv)
A signed statement indicating that the person understands that the use of an exemption under this section for the purchase of an all-terrain vehicle may be subject to audit by the Department of Finance and Administration; and
(v)
Any other information required by the secretary to aid in the administration of this section; and
(B)
The seller of the all-terrain vehicle shall submit the completed form required under subdivision (d)(1)(A) of this section to the department with the seller's sales tax return for the month in which the all-terrain vehicle was sold.
(2)
(A)
As used in this section, "all-terrain vehicle" means a vehicle that:
(i)
Has three (3), four (4), or six (6) wheels;
(ii)
Is fifty inches (50") or less in width;
(iii)
Is equipped with nonhighway tires; and
(iv)
Has an engine displacement of no more than one thousand cubic centimeters (1,000 cc).
(B)
"All-terrain vehicle" does not include a golf cart, riding lawnmower, or lawn or garden tractor.
Amended by Act 2019, No. 819,§ 19, eff. 10/1/2019.
Amended by Act 2019, No. 910,§ 3847, eff. 7/1/2019.
Acts 1981, No. 432, § 1; A.S.A. 1947, § 84-1904.10; Acts 1987, No. 350, § 1; 1995, No. 587, § 1; 1999, No. 1033, § 1; 2005, No. 1994, § 208; 2007, No. 181, § 20; 2009, No. 655, § 18.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-404 - Feedstuffs used for livestock - Definition

(a)
All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the Arkansas gross receipts tax levied by this chapter.
(b)
As used in this section, "feedstuffs" means:
(1)
Processed or unprocessed grains;
(2)
Mixed or unmixed grains;
(3)
Whole or ground hay;
(4)
Whole or ground straw;
(5)
Hulls, whether or not mixed with other materials; and
(6)
All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock.
Acts 1955, No. 94, § 1; 1985, No. 1013, § 3; A.S.A. 1947, § 84-1924.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-405 - Products used for livestock, poultry, and agricultural production

The gross receipts or gross proceeds derived from sales of the following are exempt from the Arkansas gross receipts tax levied by this chapter:
(1)
Agricultural fertilizer;
(2)
Agricultural limestone;
(3)
Agricultural chemicals, including, but not limited to:
(A)
Agricultural pesticides and herbicides used in commercial production of agricultural products;
(B)
Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and
(C)
Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and
(4)
Water purchased from a public surface-water delivery project to:
(A)
Reduce or replace water used for in-ground irrigation; or
(B)
Reduce dependence on ground water used for agriculture.
Acts 1973, No. 68, § 1; 1985, No. 1013, § 1; A.S.A. 1947, § 84-1905.2; Acts 1993, No. 98, § 1; 1993, No. 151, § 1; 1995, No. 1296, § 85; 2011, No. 824, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-406 - Prescription drugs and oxygen

(a)
(1)
The gross receipts or gross proceeds derived from the sale, purchase, or use of prescription drugs by licensed pharmacists, hospitals, or physicians when sold, purchased, or administered for human use and from the sale of oxygen sold for human use on prescription of a licensed physician shall be exempt from the Arkansas gross receipts tax levied by this chapter and the Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(2)
The withdrawal of prescription drug samples for free distribution from a stock or inventory, whether located within or outside the State of Arkansas, is exempt from the tax imposed by this chapter.
(b)
The Secretary of the Department of Finance and Administration shall adopt such appropriate rules as the secretary deems necessary to assume the effective and efficient administration of the exemption provided for in this section and to prevent abuse thereof.
Amended by Act 2019, No. 315,§ 2993, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3848, eff. 7/1/2019.
Acts 1979, No. 54, §§ 1, 2; 1985, No. 941, § 1; A.S.A. 1947, §§ 84-1904.3, 84-1904.4; Acts 1987, No. 416, § 1; 1997, No. 704, § 1; 1997, No. 884, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-407 - Certain vessels

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter.
Acts 1979, No. 449, § 1; A.S.A. 1947, § 84-1904.8.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-408 - Certain bagging, packaging, or tying materials - Definitions

The gross receipts or gross proceeds derived from the sale of the following 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.:
(1)
Bagging and other packaging and tie materials sold to and used by cotton gins in Arkansas for packaging or tying baled cotton;
(2)
Twine that is used in the production of tomato crops; and
(3)
(A)
Expendable supplies for farm machinery that are used for baling, packaging, tying, wrapping, or sealing animal feed products.
(B)
As used in this subdivision (3):
(i)
"Animal feed products" means hay, straw, grass, fodder, silage, and similar products;
(ii)
(a)
"Expendable supplies for farm machinery" means supplies that are:
(1)
Used for baling, packaging, tying, wrapping, or sealing animal feed products; and
(2)
Consumed during use or disposed of after use.
(b)
"Expendable supplies for farm machinery" includes without limitation baling twine, net wrap, silage wrap, and cotton wrap.
(c)
"Expendable supplies for farm machinery" does not include supplies and parts used for maintenance, repair, or replacement purposes;
(iii)
(a)
"Farm machinery" means implements used exclusively and directly in farming.
(b)
"Farm machinery" includes without limitation implements used to harvest crops produced in farming by others.
(c)
"Farm machinery" does not include implements used in the production and severance of timber, motor vehicles of a type subject to registration, airplanes, or hand tools; and
(iv)
"Farming" means the agricultural production of food or fiber as a business.
Amended by Act 2013, No. 1392,§ 1, eff. 10/1/2013.
Acts 1975, No. 759, § 1; A.S.A. 1947, § 84-1904.1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-409 - Aircraft held for resale and used for rental or charter

(a)
(1)
Any person, whether an established business or an individual, engaged in the business of selling aircraft in this state and holding a retail sales tax permit may purchase aircraft exempt for resale and use the aircraft for rental or charter service without payment of sales or use tax for a period of not to exceed one (1) year from the date of purchase of the aircraft.
(2)
In the case of aircraft purchased for resale which require substantial modification or substantial refurbishing prior to resale, the purchaser may use the aircraft for rental or charter service without payment of sales or use tax for a period of not to exceed two (2) years from the date of purchase of the aircraft.
(b)
The use of the aircraft for rental or charter during the applicable one-year or two-year holding period described in subsection (a) of this section shall not constitute a withdrawal from stock, and the purchaser shall not be required to pay the sales tax on the purchase price of the aircraft held in stock and used for such purposes.
(c)
The aircraft purchaser shall collect and remit gross receipts and short-term rental tax on the rentals and shall subsequently collect and remit the gross receipts tax on the aircraft at the time of subsequent sale in the manner required by law.
(d)
If the purchaser fails to sell the aircraft during the applicable holding period, the purchaser shall be liable for sales or use tax on his or her purchase price of the aircraft.
Acts 1975, No. 1008, § 1; A.S.A. 1947, § 84-1904.2; Acts 1995, No. 499, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-410 - Motor vehicles sold to political subdivisions and schools

(a)
No tax shall be levied or collected upon gross receipts derived from the sale of motor vehicles to municipalities and counties or to state-supported colleges and universities or to public school districts in this state.
(b)
No tax shall be levied or collected upon the gross receipts derived from the sale of school buses to school districts of Arkansas.
(c)
No tax shall be levied or collected upon the gross receipts derived from the sale of school buses if at the time of sale the school bus purchaser has contracted with an Arkansas school district to provide school bus service for the school district, the school buses purchased are used exclusively in providing such service, and the obligation to pay any taxes related to the school buses is contractually assumed by the school district. This exemption shall apply only to school buses which are equipped in accordance with §
6-19-117(a)
-(d).
Acts 1947, No. 339, § 1; 1971, No. 49, § 1; A.S.A. 1947, §§ 84-1904.9, 84-1905; Acts 1997, No. 1303, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-411 - Admission tickets sold by municipalities and counties

The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:
(1)
Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;
(2)
Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and
(3)
(A)
Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.
(B)
Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.
Acts 1981, No. 509, § 1; A.S.A. 1947, § 84-1904.11; Acts 2007, No. 657, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-412 - Admission tickets sold by schools, universities, and colleges

(a)
Gross receipts or gross proceeds from the sale of tickets for admission to athletic events and interscholastic activities at public and private elementary and secondary schools in this state shall be exempt from the provisions of the Arkansas gross receipts tax.
(b)
Gross receipts or gross proceeds from the sale of tickets for admission to athletic events at universities and colleges in this state, whether or not supported by public funds, shall be exempt from the provisions of the Arkansas gross receipts tax.
Acts 1973, No. 516, § 2; A.S.A. 1947, § 84-1942; Acts 1995, No. 124, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-413 - Products sold to orphans' or children's homes

All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax.
Acts 1949, No. 82, § 1; A.S.A. 1947, § 84-1905.1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-414 - Products sold to humane societies

(a)
All sales to humane societies which are not operated for profit and are organized under the provisions of §
20-19-101
for the prevention of cruelty to animals shall be exempt from this chapter.
(b)
The Secretary of the Department of Finance and Administration shall issue a certificate to the officers of each humane society organized under §
20-19-101
, which shall indicate the identity of the humane society officer and the humane society with which the humane society officer is associated. Sales to a humane society shall be exempt from the Arkansas gross receipts tax upon presentation of the certificate.
Amended by Act 2019, No. 910,§ 3849, eff. 7/1/2019.
Acts 1979, No. 417, §§ 1, 2; A.S.A. 1947, §§ 84-1904.6, 84-1904.7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-415 - New automobiles sold to blind veterans - Definition

(a)
Gross receipts and gross proceeds derived from the sale of new automobiles to a veteran of the United States Armed Forces who is blind as the result of a service-connected injury shall be exempt from the Arkansas gross receipts tax.
(b)
This exemption shall apply only to those persons who furnish the Department of Finance and Administration a statement from the United States Department of Veterans Affairs certifying that the individual is a veteran of the United States Armed Forces and has been blinded as the result of a service-connected injury. This statement shall be supplied to the Department of Finance and Administration upon application for a vehicle license.
(c)
The exemption allowed by this section shall be available only on the gross receipts or gross proceeds derived from the sale of one (1) new automobile every two (2) years to a veteran who complies with the requirements of this section.
(d)
As used in this section, "automobile" means a passenger automobile or pickup truck but does not include trucks with a maximum gross load in excess of three-quarters (3/4) of one (1) ton and does not include any trailer.
Acts 1979, No. 70, § 1; A.S.A. 1947, § 84-1904.5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-417 - Motor fuels used in municipal buses

(a)
The gross receipts or gross proceeds derived from the sale of motor fuel to an owner or operator of a motor bus operated on designated streets according to regular schedule and under municipal franchise which is used for municipal transportation purposes shall be exempt from the tax levied in this chapter.
(b)
However, it shall be unlawful for the owner or operator of a motor bus operating under municipal franchise as provided in this section to use any or permit the use of any motor fuel upon which the gross receipts tax has not been paid in any motor vehicle other than a motor bus operated on designated streets according to regular schedules under municipal franchise.
(c)
(1)
Any owner or operator of a motor bus permitting motor fuel to be used in violation of this section shall be guilty of a violation and upon conviction shall be fined in an amount of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000).
(2)
In addition to the fine in subdivision (c)(1) of this section, the owner or operator shall be liable to the State of Arkansas for a penalty of triple the amount of gross receipts tax due the State of Arkansas on any motor fuel upon which the gross receipts tax has not been paid and which was used in violation of the provisions of this section.
Acts 1971, No. 600, § 3; A.S.A. 1947, § 75-1148.9; Acts 2005, No. 1994, § 173.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-418 - Out-of-state telephones sent to Arkansas for repairs

From and after July 1, 1989, the Arkansas gross receipts tax levied by §
26-52-301
et seq. and §
26-52-501
et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.
Acts 1987, No. 191, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-419 - Insulin and test strips

There is hereby exempted from this chapter the gross receipts and gross proceeds derived from the sale of insulin and test strips for testing blood sugar levels in human beings.
Acts 1991, No. 215, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-420 - New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds

Gross receipts or gross proceeds derived from the sale of new motor vehicles that are purchased by nonprofit organizations and used for the performance of contracts with the Department of Human Services or new motor vehicles purchased with Federal Transit Administration funds are exempt from the taxes levied under this chapter, the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., and all other state and local sales and use taxes, if the new motor vehicles:
(1)
Meet or exceed the state specifications for that class of vehicles as prescribed in the state purchasing law and rules; and
(2)
Are used for transportation under the Department of Human Services' programs for the aging, individuals with disabilities, individuals with mental illness, and children and family services.
Amended by Act 2017, No. 661,§ 1, eff. 10/1/2017.
Acts 1991, No. 910, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-421 - Nonprofit food distribution agencies

The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, §
4-28-201
et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts tax levied by this chapter.
Acts 1993, No. 1144, § 1; 2007, No. 181, § 21.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-422 - Manufacturing forms

Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal property and which are destroyed or consumed during the manufacture of the item for which the destroyed or consumed form was built are hereby exempt from the taxes levied in this chapter.
Acts 1993, No. 1001, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-423 - Natural gas used to make glass

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, § 21.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-424 - Sales to Community Services Clearinghouse, Inc., of Fort Smith

The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:
(1)
The Arkansas gross receipts tax levied by §§
26-52-301
,
26-52-302
, and
26-63-402
;
(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. 913, § 1; 2007, No. 182, § 22.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-425 - Substitute fuel for manufacturing - Definitions

(a)
There is specifically exempted from the tax imposed by §§
26-52-301
and
26-52-302
, the gross receipts or gross proceeds derived from the sale of substitute fuel used in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas.
(b)
As used in this section:
(1)
"Manufacturing" or "processing" means the same as set out in §
26-52-402(b)
;
(2)
(A)
"Solid waste" means only solid waste as commonly understood on April 10, 1995.
(B)
"Solid waste" does not include solid wood chips or other wood by-products; and
(3)
"Substitute fuel" means products or materials that have been derived from tires, from municipal solid waste or other solid waste, from used motor oil, from used railroad ties, or from petroleum-based waste for use in producing heat or power by burning.
Acts 1993, No. 1024, § 1; 1995, No. 1134, § 1; 1995, No. 1296, § 86; 1997, No. 825, § 1; 2009, No. 655, § 20.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-426 - Railroad rolling stock manufactured for use in interstate commerce - Definition

(a)
The gross receipts or gross proceeds derived from the sale or lease of railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the gross receipts tax levied by this chapter.
(b)
(1)
As used in this section, "railroad rolling stock" means completed railroad locomotives and completed railroad cars designed to haul either passengers or freight.
(2)
(A)
"Railroad rolling stock" shall not include repair parts or materials used to repair locomotives or railroad cars, components of railroad cars or locomotives, trailers, or any property not used directly in the transportation of passengers or freight.
(B)
"Railroad rolling stock" shall also not include machinery used to repair or maintain railroad cars, locomotives, track, railroad ties, or railroad roadway.
Acts 1994 (2nd Ex. Sess.), No. 25, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-427 - Property purchased for use in performance of construction contract - Definition

(a)
A contractor that purchases tangible personal property which becomes a recognizable part of a completed structure or improvement to real property and which is purchased for use or consumption in the performance of construction contracts shall be entitled to a rebate on any additional gross receipts tax or compensating use tax levied by the state or any city or county if:
(1)
The construction contract for which the tangible personal property was purchased is entered into prior to the effective date of the levy of the additional state, city, or county gross receipts tax or compensating use tax; and
(2)
The contractor paid the additional gross receipts or compensating use tax to the seller.
(b)
As used in this section, "construction contract" means a contract to construct, manage, or supervise the construction, erection, or substantial modification of a building or other improvement or structure affixed to real property. "Construction contract" shall not mean a contract to produce tangible personal property.
(c)
The rebate provided by this section shall apply to tangible personal property purchased within five (5) years from the effective date of the levy of the additional state, city, or county gross receipts tax or compensating use tax.
(d)
The rebate provided by this section shall not apply to cost-plus contracts which allow the contractor to pass any additional tax on to the principal as a part of the contractor's costs.
(e)
Interest shall not accrue or be paid on an amount subject to a claim for rebate pursuant to this section.
(f)
The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for claiming a rebate as provided by this section.
Amended by Act 2019, No. 910,§ 3853, eff. 7/1/2019.
Acts 1995, No. 387, §§ 1-3; 2007, No. 181, § 22.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-428 - Railroad parts, cars, and equipment

There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, §§
26-52-301
and
26-52-302
, the gross receipts or gross proceeds derived from the sale of parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.
Acts 1995, No. 848, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-429 - Gas and energy produced from biomass - Definition

(a)
(1)
The gross receipts or gross proceeds derived from the sale of gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under
26 U.S.C. § 45K
, as in effect on December 31, 1996, and sold to an entity for the purpose of generating steam, hot air, or electricity to be sold to the gas producer are exempt from the tax levied by this chapter.
(2)
The gross receipts or gross proceeds derived from the sale of steam, hot air, or electricity from the entity purchasing the gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under
26 U.S.C. § 45K
, as in effect on December 31, 1996, to the gas producer are exempt from the tax levied by this chapter.
(b)
As used in this section, "gas produced from biomass" means gas produced from any organic material other than:
(1)
Oil and natural gas or any product thereof; or
(2)
Coal, including lignite, or any product thereof.
Acts 1997, No. 999, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-430 - Charitable organizations

(a)
The exemptions stated in this subchapter for a charitable organization shall not extend to sales of new tangible personal property, specified digital products, or a digital code by the charitable organization if the sales compete with sales by for-profit businesses.
(b)
A sale by a charitable organization does not compete with a sale by a for-profit business if:
(1)
The sales transaction is conducted by a member of the charitable organization and not by a franchisee or licensee;
(2)
All the proceeds derived from the sales transaction go to the charitable organization; and
(3)
The sales transaction is not:
(A)
A continuing one; or
(B)
Held more than ten (10) times a year.
(c)
(1)
The provisions of this section shall not apply to a sale made by a nonprofit hospital, a cafeteria at a nonprofit hospital, or a gift shop at a nonprofit hospital, whether operated by the hospital, a hospital auxiliary, or other nonprofit organization.
(2)
The provisions of this section shall also not apply to a gift shop operated by a charitable organization at a for-profit hospital.
Amended by Act 2021, No. 807,§ 1, eff. 7/28/2021.
Amended by Act 2017, No. 141,§ 30, eff. for tax years beginning on and after 1/1/2018.
Amended by Act 2017, No. 665,§ 1, eff. 10/1/2017.
Acts 1999, No. 1062, § 1; 2001, No. 628, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-431 - Timber harvesting machinery, equipment, and related attachments - Definitions

(a)
The gross receipts or gross proceeds derived from the sale of machinery, new and used equipment, and related attachments that are sold to or used by a person engaged primarily in the harvesting of timber are exempt from the taxes levied by this chapter and the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(b)
The machinery, new or used equipment, and related attachments are exempt under this section only if they are:
(1)
Purchased by a person whose primary activity is the harvesting of timber; and
(2)
Used exclusively in the off-road activity of harvesting of timber.
(c)
The exemption provided in this section does not apply to a purchase of a repair or replacement part for the machinery, new or used equipment, or related attachment.
(d)
As used in this section:
(1)
"Equipment" means only complete systems or units that operate exclusively and directly in the harvesting of timber;
(2)
"Harvesting of timber" means the use of off-road equipment and related attachments in every forestry procedure starting with the severing of a tree from the ground through the point at which the tree or its parts in any form have been loaded in the field in or on a truck or other vehicle for transport to the place of use;
(3)
"Machinery" means only complete systems or units that operate exclusively and directly in the harvesting of timber;
(4)
"Off-road equipment" means skidders, feller bunchers, delimbers of all types, chippers of all types, loaders of all types, and bulldozers equipped with grapples used as skidders; and
(5)
"Primary activity" means the principal business activity in which a person is engaged and to which more than fifty percent (50%) of all the resources of his or her business activities are committed.
Amended by Act 2013, No. 1402,§ 1, eff. 7/1/2014.
Acts 1999, No. 1334, § 1; 2001, No. 622, § 1; 2007, No. 860, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-434 - Fire protection equipment and emergency equipment - Definition

(a)
The gross receipts or gross proceeds derived from a purchase of or a repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under:
(1)
This chapter;
(2)
The Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.; and
(3)
All other state, local, and county sales and use taxes.
(b)
The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under:
(1)
This chapter;
(2)
The Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.; and
(3)
All other state, local, and county sales and use taxes.
(c)
(1)
The receipt of an appearance fee of fifty dollars ($50.00) or less by a volunteer firefighter is not compensation for purposes of determining whether a fire department is a volunteer fire department under this section.
(2)
As used in this subsection, "appearance fee" means moneys received by a volunteer firefighter for training, practice, or the reimbursement of expenses associated with responding to a fire.
Amended by Act 2021, No. 125,§ 1, eff. 5/1/2021.
Acts 1995, No. 1010, § 1; 1997, No. 441, § 1; 2003, No. 1473, § 65.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-435 - 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, § 23.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-436 - Certain classes of trucks or trailers - Definitions

(a)
As used in this section:
(1)
"Person" means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in this state;
(2)
"Semitrailer" means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six or Class Seven truck as defined by §
27-14-601(a)(3)(F) and (G)
that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and
(3)
(A)
"Truck tractor" means a motor vehicle:
(i)
Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and
(ii)
Registered as a:
(a)
Class Five or Class Eight truck as defined by §
27-14-601(a)(3)
; or
(b)
Class Six or Class Seven truck as defined by §
27-14-601(a)(3)(F) and (G)
that is not registered with the International Registration Plan to be engaged in interstate commerce.
(B)
"Truck tractor" does not include a Class Six or Class Seven truck as defined by §
27-14-601(a)(3)(F) and (G)
that is registered with the International Registration Plan to be engaged in interstate commerce.
(b)
Except as provided in subsections (d) and (e) of this section, the gross receipts or gross proceeds in excess of nine thousand one hundred fifty dollars ($9,150) derived from the sale of a new or used truck tractor in this state are exempt from the Arkansas gross receipts tax levied by this chapter.
(c)
The gross receipts or gross proceeds derived from the sale of a new or used semitrailer in this state are exempt from the Arkansas gross receipts tax levied by this chapter.
(d)
The gross receipts or gross proceeds derived from the sale in this state of a new or used Class Six or Class Seven truck as defined by §
27-14-601(a)(3)(F) and (G)
that is registered with the International Registration Plan to be engaged in interstate commerce are exempt from the Arkansas gross receipts tax levied by this chapter.
(e)
The exemption under subsection (b) of this section does not apply to gross receipts taxes levied by any Arkansas city, town, or county.
Acts 2003, No. 551, § 1; 2011, No. 1058, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-437 - Textbooks and instructional materials for public schools - Definition

(a)
(1)
As used in this section, "instructional materials" includes:
(A)
Traditional books, sheet music, and trade books in printed and bound form;
(B)
Activity-oriented educational programs that may include manipulatives;
(C)
Hand-held calculators;
(D)
Technology-based educational materials and electronic software that require the use of electronic equipment in order to be used in the learning process and the equipment required to make use of these materials;
(E)
Maps, globes, art supplies, workbooks, flash cards, educational blocks, educational models, manipulatives, and charts for classroom use;
(F)
Video tapes, DVDs, films, or cassettes containing instructional information designed to be presented to students as part of a course of study; and
(G)
Specified digital products and a digital code that contain instructional information designed to be presented to students as part of a course of study.
(2)
"Instructional materials" does not include:
(A)
Items purchased for use in:
(i)
Interscholastic extracurricular activities; or
(ii)
Administration or maintenance of a school; or
(B)
Construction materials or supplies.
(b)
Textbooks, library books, and other instructional materials shall be exempt from the gross receipts tax levied by this chapter if purchased by:
(1)
An Arkansas school district or Arkansas public school that receives state funding; or
(2)
The State of Arkansas for free distribution to Arkansas school districts or Arkansas public schools.
Amended by Act 2021, No. 914,§ 1, eff. 7/1/2021.
Amended by Act 2017, No. 141,§ 31, eff. for tax years beginning on and after 1/1/2018.
Acts 2003 (2nd Ex. Sess.), No. 32, § 1; 2005, No. 1441, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-438 - Chlor-alkali manufacturing process

The gross receipts or gross proceeds derived from the sale of electricity used for the production of chlorine and other chemicals using a chlor-alkali manufacturing process are exempt from the gross receipts tax levied by this chapter.
Acts 2005, No. 877, § 1.