Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-10.1 - MAILING, WORD PROCESSING, AND DATA PROCESSING SERVICES
Universal Citation: AR Admin Rules 006.05.06-005-GR-10.1
Current through Register Vol. 49, No. 9, September, 2024
A. The gross receipts or gross proceeds derived from sales of the following services are not subject to the tax:
1. The addressing, through the use of a
computer or otherwise, of material to be mailed, with names and addresses
furnished by the customer or provided by the seller for the customer.
2. The production, through the use of a
computer or otherwise, of labels to be affixed to material to be mailed, where
the names and addresses are furnished by the customer or provided by the seller
for the customer. The tax will not apply regardless of whether the seller
affixes the labels to the material to be mailed.
3. The production of multiple copies of
letters, manuscripts, or other documents using word processing or data
processing equipment.
a. The term "multiple
copies" includes form letters produced with a slight variation that
personalizes essentially the same letter.
b. The term "word processing equipment or
data processing equipment" means computer hardware and software used to
produce, create, edit and print original documents. The term "word processing
equipment or data processing equipment" does not include photocopying or
duplication equipment.
B. A seller providing non-taxable services under this rule must pay tax on any tangible personal property used in providing these services at the time the items are purchased. This includes items such as mailing labels, paper, envelopes, and any other property used by the seller or provided to the customers as part of these mailing, word processing and data processing services.
Ark. Code Ann. § 26-52-301
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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