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-46 - NON-TAXABLE ADVERTISING SERVICES
Universal Citation: AR Admin Rules 006.05.06-005-GR-46
Current through Register Vol. 49, No. 9, September, 2024
A. DEFINITIONS.
1. "Advertising agency" means a
business which provides comprehensive, professional advertising services
including, but not limited to, artwork, concepting, designing and any other
creative services necessary to create, plan and implement an advertising
scheme.
2. "Advertising services"
mean those professional services provided by an advertising agency when
designing and implementing an advertising campaign for a customer.
B.
1. Advertising services shall not be subject
to gross receipts tax.
2.
Advertising agencies must pay the Arkansas gross receipts or use tax on all
property and taxable services which they purchase or consume in providing
advertising services.
3. The sale
of caps, pencils, mugs, shirts or any other item of tangible personal property
which contains the name, logo, picture or other message designed by the
purchaser is subject to the gross receipts tax if the sale is made by a retail
business engaged in the sale of advertising materials.
Ark. Code Ann. § 26-52-401(13)
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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