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• (hhh) Fuel packaging materials sold to a person engaged in the business of <br /> processing hazardous and non-hazardous waste materials into fuel products at an approved site <br /> and machinery and equipment, including analytical equipment and chemicals used directly in the <br /> processing and packaging of hazardous and non-hazardous waste materials into fuel products at <br /> an approved site; <br /> (iii) Electricity and natural gas used in the manufacturing of wall and floor tile <br /> by approved manufacturers; <br /> (ib) Textbooks, library books, and instructional materials purchased by an <br /> Arkansas school district or the State for free distribution to Arkansas schools or school districts; <br /> (kkk) Tangible personal property or services to the Arkansas Symphony <br /> Orchestra, Inc.; <br /> (lll) Electricity used for the production of chlorine and other chemicals using a <br /> chlor-alkali manufacturing process; <br /> (mmm)Tangible personal property or services to a qualified museum; <br /> (mm) Livestock reproduction equipment or services; <br /> (000) Natural gas and electricity used in the manufacturing of tires in the State; <br /> (ppp) Thermal imaging equipment purchased by a county government for use by <br /> law enforcement aircraft; <br /> • (qqq) Tangible property or services to the Arkansas Search Dog Association, <br /> Inc.; <br /> (rrr) Certain new or used trucks to be engaged in interstate commerce (this <br /> exemption will be effective on July 1, 2012); <br /> (sss) Tangible personal property or services to the Arkansas Black Hall of Fame <br /> Foundation; <br /> (ttt) Kegs purchased by a wholesale beer manufacturer and used to sell beer <br /> wholesale. <br /> Reference is made to "The Arkansas Gross Receipts Act of 1941," Title 26, Chapter 52 of the <br /> Arkansas Code of 1987 Annotated, for more information concerning the sales tax. <br /> Use Tax. The use tax portion of the Tax is levied on every person for the privilege of storing, <br /> using, distributing or consuming in the City any article of tangible personal property purchased <br /> for storage, use, distribution or consumption. The use tax applies to the use, distribution, storage <br /> or consumption of every article of tangible personal property except as hereinafter provided. <br /> The use tax does not apply to aircraft equipment, and railroad parts, cars, and equipment, nor to <br /> tangible personal property owned or leased by aircraft, automotive or railroad companies brought <br /> into the City solely and exclusively for refurbishing, conversion, or modification within the City <br /> or storage for use outside or inside the City regardless of the length of time any such property is <br /> so stored in the City. The use tax is levied on the following described tangible personal property: <br /> (a) Tractors, trailers, semi-trailers, trucks, buses and other rolling stock, <br /> including replacement tires,used directly in the transportation of persons or property in intrastate <br /> • or interstate common carrier transportations; <br /> A-7 <br />