006.05.06 Ark. Code R. § 17 - FLORAL ARRANGEMENTS SUBJECT TO TAX - SPECIAL RULES

Pursuant to Ark Code Ann § 26-52-521(h), the implementation of the destination sourcing rules provided in GR-76 are delayed as those rules relate to florists The gross receipts tax applies to the transmittal of any order for flowers, floral arrangements, potted plants, or any other article common to the floral business The term "transmittal" means any communication by telegraph, telephone, or any other means of communication for delivery of articles common to the floral business to a point either in or out of Arkansas.

Notes

006.05.06 Ark. Code R. § 17

Ark. Code Ann. § 26-52-507

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