006.05.212-GR-28. EXEMPTIONS FROM TAX - SALES OF ITEMS PURCHASED WITH FOOD STAMPS:
AR ADC 006.05.212-GR-28Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-28
006.05.212-GR-28. EXEMPTIONS FROM TAX - SALES OF ITEMS PURCHASED WITH FOOD STAMPS:
A. Gross receipts and gross proceeds derived from the sale of tangible personal property lawfully purchased with food stamps or food coupons issued in accordance with the Food Stamp Act of 1964, and the gross receipts or gross proceeds derived from the sale of tangible personal property lawfully purchased with food instruments or vouchers issued under the Special Supplemental Food Program for Women, Infants and Children (“WIC”) in accordance with Section 17 of the Child Nutrition Act of 1966, as amended, are exempt from the Gross Receipts Tax. If consideration other than food stamps, food coupons, food instrument, or vouchers is used in any sale, that portion of the sale shall be fully taxable.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-401(27)(A)
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-28, AR ADC 006.05.212-GR-28
End of Document |