Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Rule 006.05.98-010 - Gross Receipts Regulation GR-11.1 - Sale of Postage Stamps
Universal Citation: AR Admin Rules 006.05.98-010
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 11.1 SALE OF POSTAGE STAMPS
A. Postage stamps sold at face value in the
same manner as the United States Postal Service are not subject to gross
receipts tax.
B. Postage stamps
sold at more than face value are subject to gross receipts tax. Gross receipts
tax shall be collected on the entire gross receipts for the sale of postage
stamps sold at more than face value.
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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