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006.05.202-5. Branch Operations

AR ADC 006.05.202-5Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 202. 1989-1 Gross Receipts and Use Tax/Enterprise Zones
Ark. Admin. Code 006.05.202-5
006.05.202-5. Branch Operations
Multi-location businesses will qualify provided that the branch located within an enterprise zone is treated as a separate entity for sales tax and income tax if it is a partnership or sole proprietorship. For a corporate multi-location business to qualify, the business location within the enterprise zone must be established as a separate operating unit.
Current with amendments received through August 15, 2023. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.202-5, AR ADC 006.05.202-5
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