Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Rule 006.05.98-009 - Gross Receipts Regulation GR-7.1 - Facsimile Transmissions
Universal Citation: AR Admin Rules 006.05.98-009
Current through Register Vol. 49, No. 9, September, 2024
Pursuant to his authority under Ark. Code Ann. §§ 26-18-301 and 26-19-108, the Director of the Arkansas Department of Finance and Administration promulgates the following regulation. This regulation is to be read in conjunction with the previous regulations and laws of the Department and this State.
GR 7.1 FACSIMILE (FAX) TRANSMISSIONS
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.
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.
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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