26 CAR § 30-522. Mailing, word processing, and data processing services

        26 CAR § 30-522. Mailing, word processing, and data processing services.

        (a) The gross receipts or gross proceeds derived from sales of the following services are not subject to the tax:

                (1) The addressing, through the use of a computer or otherwise, of material to be mailed, with names and addresses furnished by the customer or provided by the seller for the customer;

                (2)(A) The production, through the use of a computer or otherwise, of labels to be affixed to material to be mailed, where the names and addresses are furnished by the customer or provided by the seller for the customer.

                        (B) The tax will not apply regardless of whether the seller affixes the labels to the material to be mailed; and

                (3)(A) The production of multiple copies of letters, manuscripts, or other documents using word processing or data processing equipment.

                        (B) The term “multiple copies” includes form letters produced with a slight variation that personalizes essentially the same letter.

                        (C)(i) The term “word processing equipment or data processing equipment” means computer hardware and software used to produce, create, edit, and print original documents.

                                (ii) The term “word processing equipment or data processing equipment” does not include photocopying or duplication equipment.

        (b)(1) A seller providing nontaxable services under this section must pay tax on any tangible personal property used in providing these services at the time the items are purchased.

                (2) This includes items such as mailing labels, paper, envelopes, and any other property used by the seller or provided to the customers as part of these mailing, word processing, and data processing services.



	
		
		
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		<p class="cs705B9938"><span class="cs28647B32">        </span><span class="cs23477F2D">26 CAR &sect; 30-522. Mailing, word processing, and data processing services.</span></p><p class="cs705B9938"><span class="cs28647B32">        (a) The gross receipts or gross proceeds derived from sales of the following services are not subject to the tax:</span></p><p class="cs705B9938"><span class="cs28647B32">                (1) The addressing, through the use of a computer or otherwise, of material to be mailed, with names and addresses furnished by the customer or provided by the seller for the customer;</span></p><p class="cs705B9938"><span class="cs28647B32">                (2)(A) The production, through the use of a computer or otherwise, of labels to be affixed to material to be mailed, where the names and addresses are furnished by the customer or provided by the seller for the customer. </span></p><p class="cs705B9938"><span class="cs28647B32">                        (B) The tax will not apply regardless of whether the seller affixes the labels to the material to be mailed; and</span></p><p class="cs705B9938"><span class="cs28647B32">                (3)(A) The production of multiple copies of letters, manuscripts, or other documents using word processing or data processing equipment.</span></p><p class="cs705B9938"><span class="cs28647B32">                        (B) The term &ldquo;multiple copies&rdquo; includes form letters produced with a slight variation that personalizes essentially the same letter.</span></p><p class="cs705B9938"><span class="cs28647B32">                        (C)(i) The term &ldquo;word processing equipment or data processing equipment&rdquo; means computer hardware and software used to produce, create, edit, and print original documents. </span></p><p class="cs705B9938"><span class="cs28647B32">                                (ii) The term &ldquo;word processing equipment or data processing equipment&rdquo; does not include photocopying or duplication equipment.</span></p><p class="cs705B9938"><span class="cs28647B32">        (b)(1) A seller providing nontaxable services under this section must pay tax on any tangible personal property used in providing these services at the time the items are purchased. </span></p><p class="cs705B9938"><span class="cs28647B32">                (2) This includes items such as mailing labels, paper, envelopes, and any other property used by the seller or provided to the customers as part of these mailing, word processing, and data processing services.</span></p>
This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows:

"Source: Ark. Code Ann. § 26-52-301"
Arkansas Code § 26-52-105