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006.05.212-GR-17. FLORAL ARRANGEMENTS SUBJECT TO TAX - SPECIAL RULES:

AR ADC 006.05.212-GR-17Arkansas 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-17
006.05.212-GR-17. FLORAL ARRANGEMENTS SUBJECT TO TAX - SPECIAL RULES:
Currentness
Pursuant to Ark. Code Ann. § 26-52-521(h), the implementation of the destination sourcing rules provided in GR-76 are delayed as those rules relate to florists. The gross receipts tax applies to the transmittal of any order for flowers, floral arrangements, potted plants, or any other article common to the floral business. The term “transmittal” means any communication by telegraph, telephone, or any other means of communication for delivery of articles common to the floral business to a point either in or out of Arkansas.

Credits

AUTHORITY: Ark. Code Ann. § 26-52-507
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-17, AR ADC 006.05.212-GR-17
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