006.05.06 Ark. Code R. § 7.1 - FACSIMILE (FAX) TRANSMISSIONS
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. Charges for the receipt and delivery of a
facsimile are separate and distinct from the telecommunications service used in
transmitting a facsimile.
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.
Notes
Ark. Code Ann. § 26-52-315
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