Any allowances or reimbursements for traveling or other expenses made by an employer to any traveling salesperson or other individual shall constitute wages unless:

1. (1) Allowances are identified as such and are for bona fide, ordinary, and necessary expenses normally incurred, or reasonably expected to be incurred, by the individual while conducting business on behalf of his or her employer; or
2. (2) Reimbursements for expenses incurred do not exceed those amounts accounted for by the individual to his or her employer.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Rule No. 3" "The following Rule is hereby amended, promulgated and adopted by the Director, Arkansas Department of Workforce Services, pursuant to Arkansas Code 11-10-215:" "This amended Rule shall take effect and be in full force on and after January 1, 1988."