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-17 - FLORAL ARRANGEMENTS SUBJECT TO TAX - SPECIAL RULES
Universal Citation: AR Admin Rules 006.05.06-005-GR-17
Current through Register Vol. 49, No. 9, September, 2024
Pursuant to Ark Code Ann § 26-52-521(h), the implementation of the destination sourcing rules provided in GR-76 are delayed as those rules relate to florists The gross receipts tax applies to the transmittal of any order for flowers, floral arrangements, potted plants, or any other article common to the floral business The term "transmittal" means any communication by telegraph, telephone, or any other means of communication for delivery of articles common to the floral business to a point either in or out of Arkansas.
Ark. Code Ann. § 26-52-507
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