A health center that provides services to a retirement housing complex is not subject to Arkansas sales tax on the services it provides. Arkansas sales tax applies to licensed home health care service agencies, personal care service providers, long term care facilities, nursing facilities, and intermediate care facilities for the mentally retarded. The services provided by the health center are not subject to Arkansas sales tax since the health center is not licensed as one of the agencies, health care providers, or facilities to which the tax applies. The residents of the housing complex are merely consuming health care services incidental to their residency and membership in the nonprofit managed retirement community. Additionally, since there are no charges billed to residents for any health care services, there is no amount upon which the tax could be computed even if the tax were applicable. (Revenue Legal Counsel Opinion No. 930210, Arkansas Department of Finance and Administration, September 2, 2016)