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-7.1 - FACSIMILE (FAX) TRANSMISSIONS

Universal Citation: AR Admin Rules 006.05.06-005-GR-7.1

Current through Register Vol. 49, No. 9, September, 2024

A. The gross receipts or gross proceeds derived from charges for the receipt and delivery of incoming facsimiles are not subject to gross receipts tax. Charges for the receipt and delivery of a facsimile are separate and distinct from the telecommunications service used in transmitting a facsimile.

B. The paper on which the FAX is received is an item of tangible personal property which is deemed incidental to the telephone transmission of the message. Gross receipts tax is to be paid by the seller on any paper or other items purchased for use to deliver the FAX transmission to the ultimate consumer.

Ark. Code Ann. § 26-52-315

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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