006.05.06 Ark. Code R. 005-GR-19

Current through Register Vol. 49, No. 10, October, 2024

Rule 006.05.06-005-GR-19 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - PAWNBROKERS AND SELLERS OF USED TANGIBLE PERSONAL PROPERTY

Pawnbrokers and sellers of used tangible personal property are sellers of taxable goods and must obtain a permit All sales made by pawnbrokers or other sellers of used property are taxable sales (See GR-50 for the exemption applicable to trade-in property.)

006.05.06 Ark. Code R. 005-GR-19

Ark Code Ann § 26-52-301(1)