Browse Arkansas Code titles and sections
26-52-321. Fishing guide services.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 Secretary of the Department of Finance and Administration shall promulgate rules to implement this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-321
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:26-52-321
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: abbb3fb94878e362536e9ede12b5f5498a8b400097eb67e6ebad16154fb1f4c7
Source location: content.xml paragraph 18673
Stored source content
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 Secretary of the Department of Finance and Administration shall promulgate rules to implement this section.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
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 26-53-101. This identifies an authority to review, not proof of applicability.