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Arkansas Sales Tax Exemptions
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Arkansas

 

State Gross Receipts (Sales) Tax: 6.0%

Local Tax: Click here to lookup local tax rates

Statute of Limitations: 36 months

 

 

Use-Based Exemptions

 

The state offers an exemption when utilities are used for the following purposes. Click on a qualifying use for more information.

 

Qualifying Use Applies To
Manufacturing* Electricity, Gas

 

Manufacturing: Effective July 1, 2011, manufacturers classified within NAICS codes 31 through 33 can qualify for a reduced tax rate of 2.75%. In addition, certain types of manufacturing are exempt from tax. Electricity and natural gas used by qualified steel manufacturers is exempt. Electricity used in the manufacture of aluminum metal by electrolytic reduction process is exempt. Natural gas used as fuel in the manufacture of glass is exempt.

   
  The information on this site should be used only for general guidance and not as a substitute for consultation with a professional tax advisor. Before making any decision or taking any action based upon information located on this site, you should consult with a USTC professional.
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