Code of Arkansas Rules Title 26 — Taxation
26 CAR § 171-106
Bundled transaction
Official textcodeofarrules.arkansas.gov
# (a)
If any tangible personal property or service exempted by this part is sold in conjunction with the sale of taxable tangible personal property or services for a nonitemized price, the bundled transaction rule will apply.
# (b)
See Arkansas Code § 26-52-103 and Arkansas Gross Receipts Rule, 26 CAR § 30-1226.
Source: view the official text
In this chapter (6 sections)
- 171-101 · Definitions
- 171-102 · Sales by car wash operators
- 171-103 · Sales to car wash operators
- 171-104 · Water usage fee
- 171-105 · Registration requirements
- 171-106 · Bundled transaction