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26-52-506. Taxable labor performed for retailer — Collection of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-506. Taxable labor performed for retailer — Collection of tax.
(a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer.
(b) The intent of this section is that labor, under the aforementioned circumstance, be given wholesale status, and that the sales tax on labor be collected only one (1) time by the retailer who collects it from his or her customer.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-506
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:26-52-506
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fc83fd414e5aaffb20395287a5fd1a509209cea149fd201f839f731a86591ea7
Source location: content.xml paragraph 20158
Stored source content
26-52-506. Taxable labor performed for retailer — Collection of tax.
(a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer.
(b) The intent of this section is that labor, under the aforementioned circumstance, be given wholesale status, and that the sales tax on labor be collected only one (1) time by the retailer who collects it from his or her customer.
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