26 CAR § 31-105. Caterers

        26 CAR § 31-105. Caterers.  

        Individuals or businesses that provide catered foods or beverages are deemed to be selling prepared food, which is subject to the full state sales and use tax rate plus all applicable local taxes.



	
		
		
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		<p class="cs705B9938"><span class="cs28647B32">        </span><span class="cs23477F2D">26 CAR &sect; 31-105. Caterers.</span><span class="cs28647B32"> &nbsp;</span></p><p class="cs705B9938"><span class="cs28647B32">        Individuals or businesses that provide catered foods or beverages are deemed to be selling prepared food, which is subject to the full state sales and use tax rate plus all applicable local taxes.</span></p>
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Arkansas Code § 26-52-317