§ 26-52-316 - Arkansas Statutes

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Cleaning and Laundering Services are Generally Taxable

26-52-316. Services subject to tax.

(a) The gross proceeds or gross receipts derived from the following services are subject to this chapter:

(1) Wrecker and towing services;

(2) Collection and disposal of solid wastes;

(3) The cleaning of parking lots and gutters;

(4) Dry cleaning and laundry services;

(5) Industrial laundry services;

(6) Body piercing, tattooing, and electrolysis services;

(7) Pest control services;

(8) Security and alarm monitoring services;

(9) Boat storage and docking fees;

(10) The furnishing of camping spaces or trailer spaces at public or privately owned campgrounds, except for federal campgrounds, on less than a month-to-month basis;

(11) Locksmith services; and

(12) Pet grooming and kennel services.

(b) (1) As used in this section, "locksmith services" means repairing, servicing, or installing locks and locking devices, whether the locks and locking devices are:

(A) Incorporated into real property;

(B) Incorporated into tangible personal property; or

(C) Separate and apart from other property.

(2) "Locksmith services" also includes unlocking locks or locking devices for another person.

(3) "Locksmith services" shall not include the initial installation of locks by a contractor in new construction.

(c) (1) [Effective until July 1, 2011.] The gross proceeds or gross receipts derived from mini-warehouse and self-storage rental services are subject to this chapter.

(2) Effective July 1, 2011, the gross receipts tax levied on mini-warehouse and self-storage rental services levied under 26-52-301 and 26-52-302 and under this section is repealed.