1. (a) The services of cleaning parking lots and gutters are subject to the gross receipts tax.

2. (b)

   1. (1) The tax applies to the service of cleaning, sweeping, or pressure washing parking lots.
   2. (2) Cleaning up trash from a parking lot is taxable.
   3. (3) Snow removal is taxable.
   4. (4) The tax applies to the service of cleaning gutters that are located at the edge of a roof or at the edge of a street or road.
3. (c) Pavement patching, asphalt repair, sealing, grading, installing wheelstops, and sandblasting to prepare for resurfacing are not taxable services.

4. (d)

   1. (1) A “parking lot” means an area used for the parking of motor vehicles and includes parking garages and parking decks.
   2. (2) This term includes areas that may not generally be used for the parking of motor vehicles when they are used as parking lots during special events.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. § 26-52-316"