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Arkansas implements tax on certain services.


Services

As of July 1, 2004 Arkansas is imposing gross receipts tax on the following services: 1) wrecker and towing; 2) collection and disposal of solid wastes; 3) cleaning parking lots and gutters; 4) dry cleaning and laundry services; 5) industrial laundry services; 6) mini warehouse and self-storage rental services; 7) body piercing, tattooing, and electrolysis; 8) pest control services; 9) security and alarm monitoring; 10) boat storage and docking; 11) furnishing camping or trailer spaces at public, excluding federal, or privately-owned campgrounds for less than month-to-month periods; 12) locksmith services; 13) pet grooming and kennel services. Locksmith services are defined as repairing, servicing, or installing locks and locking devices incorporated into real or tangible personal property or separate from other property, and unlocking locks or locking devices for another person; the initial installation of locks by a contractor in a new construction is excluded from the gross receipts tax. (Act 107 (H.B.1030), Laws 2003, effective as noted above)

(08/05/2004)
(Archived)
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