006.05.06 Ark. Code R. § 36 - EXEMPTIONS FROM TAX - PERSONS ELIGIBLE FOR MEDICARE AND MEDICAID
Example: Seller is a medical equipment supply store and purchaser is receiving Medicare benefits. Seller charges $150.00 for the sale of a wheelchair to buyer. Seller is reimbursed $100.00 of the purchase price from the program administrator who is under contract with the United States government to administer the Medicare program. Seller will charge and collect tax only on $50.00 of the sale price for the wheelchair. (See also GR-38.2.)
Ark. Code Ann. § 26-52-401(20)
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