§ 26-52-321 - Fishing guide services. - Arkansas Statutes

26-52-321. Fishing guide services.

(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from a fishing guide service provided as a part of a guided fishing trip if the fishing guide service is purchased in conjunction with the sale or lease of taxable tangible personal property by the person providing the fishing guide service, including without limitation:

(1) A boat or a boat motor;

(2) Fish bait; or

(3) Meals.

(b) The Director of the Department of Finance and Administration shall promulgate rules to implement this section.