Code of Arkansas Rules Title 26 — Taxation
26 CAR § 31-101
General information
Official textcodeofarrules.arkansas.gov
# (a)
Effective July 1, 2007, the gross receipts or gross proceeds derived from the sale of food and food ingredients is taxed at a reduced state sales and use tax rate of three percent (3%).
# (b)
The gross receipts or gross proceeds derived from the sale of prepared food, alcoholic beverages, dietary supplements, and tobacco are subject to the full state sales and use tax rate of six percent (6%).
# (c)
The sale of food and food ingredients continues to be subject to the full local sales and use tax rate.
Source: view the official text
In this chapter (6 sections)
- 31-101 · General information
- 31-102 · Definitions
- 31-103 · Prepared food
- 31-104 · Exclusions from prepared food
- 31-105 · Caterers
- 31-106 · Prepared-food sales percentage