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-28 - EXEMPTIONS FROM TAX - SALES OF ITEMS PURCHASED WITH FOOD STAMPS

A. Gross receipts and gross proceeds derived from the sale of tangible personal property lawfully purchased with food stamps or food coupons issued in accordance with the Food Stamp Act of 1964, and the gross receipts or gross proceeds derived from the sale of tangible personal property lawfully purchased with food instruments or vouchers issued under the Special Supplemental Food Program for Women, Infants and Children ("WIC") in accordance with Section 17 of the Child Nutrition Act of 1966, as amended, are exempt from the Gross Receipts Tax. If consideration other than food stamps, food coupons, food instrument, or vouchers is used in any sale, that portion of the sale shall be fully taxable.

B. Gross receipts and gross proceeds derived from the sale of food and food ingredients purchased through bids under the WIC program are exempt from the Gross Receipts Tax.

C. The tax exemption provided by this Rule shall expire if the exemption is no longer required for full participation in the food stamp or WIC program.