006.05.212-GR-10.1. MAILING, WORD PROCESSING, AND DATA PROCESSING SERVICES:
AR ADC 006.05.212-GR-10.1Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-10.1
006.05.212-GR-10.1. MAILING, WORD PROCESSING, AND DATA PROCESSING SERVICES:
2. The production, through the use of a computer or otherwise, of labels to be affixed to material to be mailed, where the names and addresses are furnished by the customer or provided by the seller for the customer. The tax will not apply regardless of whether the seller affixes the labels to the material to be mailed.
B. A seller providing non-taxable services under this rule must pay tax on any tangible personal property used in providing these services at the time the items are purchased. This includes items such as mailing labels, paper, envelopes, and any other property used by the seller or provided to the customers as part of these mailing, word processing and data processing services.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-301
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-10.1, AR ADC 006.05.212-GR-10.1
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