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-11.1 - SALE OF POSTAGE STAMPS
Universal Citation: AR Admin Rules 006.05.06-005-GR-11.1
Current through Register Vol. 49, No. 9, September, 2024
A. Postage stamps sold at face value in the same manner as the United States Postal Service are not subject to gross receipts tax.
B. Postage stamps sold at more than face value are subject to gross receipts tax. Gross receipts tax shall be collected on the entire gross receipts for the sale of postage stamps sold at more than face value.
Ark. Code Ann. § 26-52-301
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