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-47 - EXEMPTIONS FROM TAX - SALES TO THE UNITED STATES GOVERNMENT
Universal Citation: AR Admin Rules 006.05.06-005-GR-47
Current through Register Vol. 49, No. 9, September, 2024
The gross receipts or gross proceeds derived from sales to the United States Government are exempt from the tax Contractors purchasing tangible personal property or taxable services pursuant to a contract with the United States Government are the consumers of such property or services and must pay the tax when they purchase the property or services Sales to United States Government employees who pay for the articles purchased with their own funds are not exempt.
Ark. Code Ann. § 26-52-401(5)
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