006.05.08 Ark. Code R. § 11.1 - SALE OF POSTAGE STAMPS:

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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.

Notes

006.05.08 Ark. Code R. § 11.1

Ark. Code Ann. § 26-52-301

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