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006.05.212-GR-27. PERSONS REQUIRED TO COLLECT AND REMIT TAX - SPECIFIC BUSINESS - WHOLESALERS A...

AR ADC 006.05.212-GR-27Arkansas 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-27
006.05.212-GR-27. PERSONS REQUIRED TO COLLECT AND REMIT TAX - SPECIFIC BUSINESS - WHOLESALERS AND JOBBERS:
Currentness
Wholesalers and jobbers must collect and remit the tax on the gross receipts or gross proceeds derived from all sales to consumers or sales to retailers who do not have valid permits even though the sales are in wholesale quantities, or sales to retailers who are not regularly in the business of reselling the articles purchased.

Credits

AUTHORITY: Ark. Code Ann. ยงยง 26-52-517; 26-52-401(12)(A)
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-27, AR ADC 006.05.212-GR-27
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