(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.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.