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26-52-316. Services subject to tax — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-316. Services subject to tax — Definitions.
(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) As used in this section:
(1)(A) “Locksmith services” means repairing, servicing, or installing locks and locking devices, whether the locks and locking devices are:
(i) Incorporated into real property;
(ii) Incorporated into tangible personal property; or
(iii) Separate and apart from other property.
(B) “Locksmith services” also includes unlocking locks or locking devices for another person.
(C) “Locksmith services” shall not include the initial installation of locks by a contractor in new construction; and
(2)(A) “Solid wastes” means all putrescible and nonputrescible wastes in solid or semisolid form, including without limitation yard or food waste, waste glass, waste metals, waste plastics, wastepapers, waste paperboard, and all other solid or semisolid wastes resulting from industrial, commercial, agricultural, community, and residential activities.
(B) “Solid wastes” does not include saltwater, drilling fluids, hydraulic fracturing fluids, produced water, pit water, pit mud, and si
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-316
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-52-316
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1d3035bcc21b1f94cf37b56e221e9e9c4629934f458fb52a25ae4c567123294a
Source location: content.xml paragraph 18492
Stored source content
26-52-316. Services subject to tax — Definitions.
(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) As used in this section:
(1)(A) “Locksmith services” means repairing, servicing, or installing locks and locking devices, whether the locks and locking devices are:
(i) Incorporated into real property;
(ii) Incorporated into tangible personal property; or
(iii) Separate and apart from other property.
(B) “Locksmith services” also includes unlocking locks or locking devices for another person.
(C) “Locksmith services” shall not include the initial installation of locks by a contractor in new construction; and
(2)(A) “Solid wastes” means all putrescible and nonputrescible wastes in solid or semisolid form, including without limitation yard or food waste, waste glass, waste metals, waste plastics, wastepapers, waste paperboard, and all other solid or semisolid wastes resulting from industrial, commercial, agricultural, community, and residential activities.
(B) “Solid wastes” does not include saltwater, drilling fluids, hydraulic fracturing fluids, produced water, pit water, pit mud, and similar materials produced or generated from oil, gas, or other natural resource exploration and development activities except to the extent the materials described in this subdivision (b)(2)(B) are actually disposed of in a landfill permitted under the Arkansas Solid Waste Management Act, § 8-6-201 et seq., in which case only the landfill disposal fee shall be subject to tax.
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Arkansas Code — all titles (historical 2020) · legal_authorities
8-6-201. Title.
This subchapter may be cited as the “Arkansas Solid Waste Management Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 8-6-201
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 8-6-201. This identifies an authority to review, not proof of applicability.