Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-404 - GROSS INCOME GENERALLY
Rule 8.26-51-404(a)(1) - Commissions, Tips and Other Types of Compensation
Universal Citation: AR Admin Rules 8.26-51-404(a)(1)
Current through Register Vol. 49, No. 9, September, 2024
Commissions paid salesmen, compensation for services on the basis of percentage of profit, commissions on insurance premiums, tips, and pay of persons in the service of the State of Arkansas are income to the recipients. Marriage fees, baptismal offerings, sums paid for saying masses for the dead, and other contributions received by clergymen, evangelists or religious workers for services rendered, are also income to the recipient.
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