1. (a)

   1. (1) Boat storage and docking fees are subject to gross receipts tax.
   2. (2) The tax applies to the storage or dockage of all boats of all types and size, regardless of whether the storage or dockage is in-water or off-water.

2. (b)

   1. (1) All fees and charges associated with boat storage or dockage are included in the amount subject to tax.

   2. (2) This includes, but is not limited to:

      1. (A) Space or slip rental fees;
      2. (B) Fees for putting the boat in or out of the water; and
      3. (C) Winterization fees, including charges for shrink wrapping or installing a cover.

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"