AR HB1038

Amends Arkansas Code § 26-52-103(7) to expand the definition of "delivery charge" to include charges by either a seller or a marketplace facilitator for preparation and delivery of tangible personal property or services.

Requires that when a shipment includes both tax-exempt and taxable property, sales tax must be paid only on the percentage of the delivery charge allocated to taxable property, calculated using either total sales price percentage or total weight percentage.

Amends Arkansas Code § 26-52-103(19)(A) to explicitly clarify that delivery charges charged by either a seller or a marketplace facilitator are included in "gross receipts," "gross proceeds," or "sales price" for sales tax purposes.

Takes effect on the first day of the calendar quarter following the effective date of the act.