Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-602
Sale of postage stamps
Official textcodeofarrules.arkansas.gov
# (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)
# (1)
Postage stamps sold at more than face value are subject to gross receipts tax.
# (2)
Gross receipts tax shall be collected on the entire gross receipts for the sale of postage stamps sold at more than face value.
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In this chapter (40 sections)
- 30-504 · Services subject to tax — Lawn care and landscaping
- 30-505 · Services by temporary or leased employees
- 30-506 · Services subject to tax — Cleaning
- 30-507 · Services subject to tax — Wrecker and towing services
- 30-508 · Services subject to tax — Collection and disposal of solid…
- 30-509 · Services subject to tax — Cleaning parking lots and gutters
- 30-510 · Services subject to tax — Dry cleaning and laundry services…
- 30-511 · Services subject to tax — Mini-warehouse and self-storage…
- 30-512 · Services subject to tax — Body piercing, tattooing, and…
- 30-513 · Services subject to tax — Pest control services
- 30-514 · Services subject to tax — Security and alarm monitoring…
- 30-515 · Services subject to tax — Boat storage and docking
- 30-516 · Services subject to tax — Furnishing camping or trailer spaces
- 30-517 · Services subject to tax — Locksmith services
- 30-518 · Services subject to tax — Pet grooming and kennel services
- 30-519 · Services subject to tax — Initial installation
- 30-520 · Labor associated with the initial installation, alteration,…
- 30-521 · Services subject to tax — Printing and photography, job…
- 30-522 · Mailing, word processing, and data processing services
- 30-601 · Sales of tickets, dues, or fees
- 30-602 · Sale of postage stamps
- 30-701 · Sale of motor vehicles, trailers, and semitrailers
- 30-702 · Sales tax credit for private sale of a used vehicle
- 30-703 · Special rules for used motor vehicle, trailer, and semitrailer…
- 30-704 · Credit for vehicle destroyed by a catastrophic event
- 30-705 · Sale of aircraft
- 30-706 · Sale of manufactured homes, modular homes, and mobile homes
- 30-707 · New and used boats
- 30-801 · Sales of heavy equipment
- 30-802 · Receipts from certain coin-operated amusement machines subject…
- 30-803 · Floral arrangements subject to tax — Special rules
- 30-901 · What constitutes gross receipts — Examples
- 30-1001 · Persons required to collect and remit tax — Pawnbrokers and…
- 30-1002 · Leases and rentals
- 30-1003 · Persons required to collect and remit tax — Specific…
- 30-1004 · Rates for property purchased for use in the performance of a…
- 30-1005 · Persons required to collect and remit tax — Specific…
- 30-1006 · Radio, video, and television tapes and films
- 30-1007 · Special rules for fundraising and other infrequent sales
- 30-1008 · Persons required to collect and remit tax — Specific…