Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-803
Floral arrangements subject to tax — Special rules
Official textcodeofarrules.arkansas.gov
(a) Pursuant to Arkansas Code § 26-52-521(i), the implementation of the destination sourcing rules provided in 26 CAR § 30-1207 are delayed as those rules relate to florists.
(b)(1) The gross receipts tax applies to the transmittal of any order for:
(A) Flowers;
(B) Floral arrangements;
(C) Potted plants; or
(D) Any other article common to the floral business.
(2) The term “transmittal” means any communication by telegraph, telephone, or any other means of communication for delivery of articles common to the floral business to a point either in or out of Arkansas.
Source: view the official text
In this chapter (40 sections)
- 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…
- 30-1009 · Persons required to collect and remit tax — Specific…
- 30-1010 · Persons required to collect and remit tax — Specific…
- 30-1101 · Exemptions from tax — Sales of items purchased with food…
- 30-1102 · Exemptions from tax — Fuel oil, motor fuel, motor oil,…
- 30-1103 · Exemptions from tax — Certain labor services exempt from tax
- 30-1104 · Exemptions from tax — Repair of commercial jet aircraft
- 30-1105 · Exemptions from tax — Specific organizations exempt when they…
- 30-1106 · Exemptions from tax — Volunteer fire departments
- 30-1107 · Exemptions from tax — Fuel for manufacturing
- 30-1108 · Exemptions from tax — Foodstuffs sold to governmental…