006.05.212-GR-7.1. FACSIMILE (FAX) TRANSMISSIONS:
AR ADC 006.05.212-GR-7.1Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-7.1
006.05.212-GR-7.1. FACSIMILE (FAX) TRANSMISSIONS:
B. The paper on which the FAX is received is an item of tangible personal property which is deemed incidental to the telephone transmission of the message. Gross receipts tax is to be paid by the seller on any paper or other items purchased for use to deliver the FAX transmission to the ultimate consumer.
Credits
AUTHORITY: Ark. Code Ann. ยง 26-52-315
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-7.1, AR ADC 006.05.212-GR-7.1
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