006.05.212-GR-47. EXEMPTIONS FROM TAX - SALES TO THE UNITED STATES GOVERNMENT:
AR ADC 006.05.212-GR-47Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-47
006.05.212-GR-47. EXEMPTIONS FROM TAX - SALES TO THE UNITED STATES GOVERNMENT:
The gross receipts or gross proceeds derived from sales to the United States Government are exempt from the tax. Contractors purchasing tangible personal property or taxable services pursuant to a contract with the United States Government are the consumers of such property or services and must pay the tax when they purchase the property or services. Sales to United States Government employees who pay for the articles purchased with their own funds are not exempt.
Credits
AUTHORITY: Ark. Code Ann. ยง 26-52-401(5)
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-47, AR ADC 006.05.212-GR-47
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