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26 CAR pt. 30, Subpart 5 – Gross Receipts Tax Rules — Services Subject to Tax | Midpage
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Code of Arkansas Rules
Title 26
Chapter I
Subchapter B
Part 30
Subpart 5
26 CAR pt. 30, Subpart 5
Gross Receipts Tax Rules — Services Subject to Tax
1
Services subject to tax — Lodging
2
Services subject to tax — Taxable services
3
Services subject to tax — Television, radio, and video
4
Services subject to tax — Lawn care and landscaping
5
Services by temporary or leased employees
6
Services subject to tax — Cleaning
7
Services subject to tax — Wrecker and towing services
8
Services subject to tax — Collection and disposal of solid waste
9
Services subject to tax — Cleaning parking lots and gutters
10
Services subject to tax — Dry cleaning and laundry services and industrial laundry services
11
Services subject to tax — Mini-warehouse and self-storage rental services
12
Services subject to tax — Body piercing, tattooing, and electrolysis
13
Services subject to tax — Pest control services
14
Services subject to tax — Security and alarm monitoring services
15
Services subject to tax — Boat storage and docking
16
Services subject to tax — Furnishing camping or trailer spaces
17
Services subject to tax — Locksmith services
18
Services subject to tax — Pet grooming and kennel services
19
Services subject to tax — Initial installation
20
Labor associated with the initial installation, alteration, addition, or replacement of machinery and equipment that qualifies for an exemption from tax as machinery and equipment used in manufacturing
21
Services subject to tax — Printing and photography, job printers, printers as manufacturers
22
Mailing, word processing, and data processing services