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006.05.212-GR-11.1. SALE OF POSTAGE STAMPS:

AR ADC 006.05.212-GR-11.1Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 212. 2008-3 Gross Receipts Tax Rules
Gross Receipts Tax Rules
Ark. Admin. Code 006.05.212-GR-11.1
006.05.212-GR-11.1. SALE OF POSTAGE STAMPS:
Currentness
A. Postage stamps sold at face value in the same manner as the United States Postal Service are not subject to gross receipts tax.
B. Postage stamps sold at more than face value are subject to gross receipts tax. Gross receipts tax shall be collected on the entire gross receipts for the sale of postage stamps sold at more than face value.

Credits

AUTHORITY: Ark. Code Ann. ยง 26-52-301
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-11.1, AR ADC 006.05.212-GR-11.1
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