006.05.212-GR-56. EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - DIES AND MOLDS:
AR ADC 006.05.212-GR-56Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-56
006.05.212-GR-56. EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - DIES AND MOLDS:
D. The gross receipts derived from the service of cleaning or repairing a mold or die are subject to gross receipts tax. The gross receipts or gross proceeds derived from the service of altering or modifying an existing die or mold in order to accommodate design or product changes are exempt from the gross receipts tax.
b. A cavity into which raw materials such as metal, glass, rubber, plastic, resin or other substances are packed, poured, or injected, sometimes under pressure, or through which materials are passed, the result of which is a product whose size or shape is directly attributable to that of the cavity; or
Credits
AUTHORITY: Ark. Code Ann. §§ 26-52-402; 26-52-422
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-56, AR ADC 006.05.212-GR-56
End of Document |