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.