26 CAR § 30-803 – Floral arrangements subject to tax — Special rules

(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. (1) The gross receipts tax applies to the transmittal of any order for:
  1. (A) Flowers;
  2. (B) Floral arrangements;
  3. (C) Potted plants; or
  4. (D) Any other article common to the floral business.
2. (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.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. § 26-52-507"