006.05.98 Ark. Code R. § 009 - Gross Receipts Regulation GR-7.1 - Facsimile Transmissions

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.

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.


006.05.98 Ark. Code R. § 009

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