State Tax Chart Results
Tax Type: Sales/Use
Advertising Services This chart shows whether or not the state taxes advertising services. State AR
Advertising Not Taxable
Comments N/A
Authority
Editorial Reference
Ark. Regs. § GR-46(B) ¶21,420
Armored Car Services This chart shows whether or not the state taxes armored car services. State AR
Armored Car Taxable
Comments N/A
Authority
Editorial Reference
Ark. Code Ann. ¶22,145 § 26-52-301(3)(D)(i)(a)
Babysitting or Daycare Services This chart shows whether or not the state taxes babysitting or daycare services. State AR
Babysitting or Daycare Not Taxable
Comments The statute list the specific services that are taxable, baby sitting and day care services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,100
Barber/Beauty Shop Services This chart shows whether or not the state taxes the services rendered by barber and beauty shops. State Barber/Beauty Shops AR
Not Taxable
Comments
Authority
Tax applies to body Ark. Code Ann. piercing, tattooing and § 26-52-301(3) ; Ark. electrolysis Code Ann. § 26-52-316(a)(7) ; Ark. Regs. § GR-9(C) ; Ark. Regs. § GR-9.10(A)
Bookkeeping Services This chart shows whether or not the state taxes bookkeeping services.
Editorial Reference ¶22,100
State AR
Bookkeeping Not Taxable
Comments The statutes list the specific services that are taxable, book keeping services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Building Maintenance Services This chart shows whether or not the state taxes building maintenance services. State AR
Building Maintenance Taxable
Comments To the extent that the transaction involves cleaning or janitorial building maintenance services, it is subject to tax
Authority
Editorial Reference
Ark. Code Ann. ¶22,080 § 26-52-301(3)(D)(i)(b)
Butchering/Meat Cutting Services This chart shows whether or not the state taxes butchering/meat cutting services. State AR
Butchering/Meat Cutting Not Taxable
Comments The statutes list the specific services that are taxable, butchering and meat cutting services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Cable/Satellite TV Services This chart shows whether or not the state taxes cable/satellite tv services. State AR
Cable/Satellite TV Not Taxable
Comments N/A
Authority
Editorial Reference
Ark. Code Ann. ¶21,900; ¶ § 26-52-315(e)(19)(C)(vii) 1056AR:1000
Car Detailing Services This chart shows whether or not the state taxes car detailing services.
State AR
Car Detailing Not Taxable
Comments The statute list the specific services that are taxable, car detailing services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,020
Car Washing Services This chart shows whether or not the state taxes car washing services. State AR
Car Washing Taxable
Comments But coin-operated car washes not taxable
Authority
Editorial Reference
Ark. Code Ann. ¶22,020 § 26-52-301(3)(B)(i) ; Ark. Regs. § GR-9(A) ; Ark. Regs. § GR-9.4(B)
Catering Services This chart shows whether or not the state taxes catering services. State AR
Catering Not Taxable
Comments The statute list the specific services that are taxable, catering services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶21,660
Cell Phone Services This chart shows whether or not the state taxes cell phone services. State AR
Cell Phone Taxable
Comments N/A
Authority Ark. Regs. § GR-7(A)(8)
Editorial Reference ¶21,900; ¶ 1056AR:1000
Computer Services This chart shows whether or not the state taxes computer services. State AR
Computer Taxable
Comments The service of repairing or maintaining computer equipment or hardware is taxable
Authority Ark. Code Ann. § 26-53-109(a)(1)(A)
Copying Services This chart shows whether or not the state taxes copying services.
Editorial Reference ¶21,540; ¶ 1051AR:1000
State AR
Copying Not Taxable
Comments The statutes list the specific services that are taxable, copying services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Credit and Collection Services This chart shows whether or not the state taxes credit and collection services. State Credit and Collection AR
Not Taxable
Comments The statutes list the specific services that are taxable, credit and collection services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Credit Reporting Services This chart shows whether or not the state imposes a tax on sales of credit reporting services. State AR
Credit Reporting Services Not Taxable
Comments The statute lists the specific services that are taxable, credit reporting services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,040
Dance Instruction Services This chart shows whether or not the state taxes dance instruction services. State AR
Dance Instruction Not Taxable
Comments The statutes list the specific services that are taxable, dance instruction services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Data Processing Services This chart shows whether or not the state taxes data processing services.
State AR
Data Processing Not Taxable
Comments The statute list the specific services that are taxable, public relations services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-316
Editorial Reference ¶21,540; ¶ 1051AR:1000
Dating Services This chart shows whether or not the state taxes dating services. State AR
Dating Not Taxable
Comments The statute list the specific services that are taxable, dating services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,100
Debt Counseling Services This chart shows whether or not the state taxes debt counseling services. State AR
Debt Counseling Not Taxable
Comments The statute list the specific services that are taxable, debt counseling services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,100
Defense/Military Contractor Services Does the state tax defense or military contractor services? State
Defense/Military Contractor Services
AR
No
Comments
Authority
Only specified Ark. Code Ann. services are taxable in § 26-52-301 Arkansas and services performed by defense or military contractors are not among the services listed as taxable.
Delivery Services This chart shows whether or not the state taxes delivery services.
Editorial Reference ¶21,250
State AR
Delivery Taxable
Comments
Authority
Editorial Reference
Not taxable if property Ark. Regs. § GR-18(A) ¶22,080 shipped is exempt from tax or if billed directly to the buyer by a carrier other than the seller
Dry Cleaning Services This chart shows whether or not the state taxes dry cleaning services. State AR
Dry Cleaning Taxable
Comments Self service and coin operated dry cleaning is exempt
Authority Ark. Code Ann. § 26-52-316(a)(4) ; Ark. Regs. § GR-9.8(A) ; Ark. Regs. § GR-9.8(C)
Editorial Reference ¶22,020
Employment/Help Supply Services This chart shows whether or not the state taxes employment or help supply services. State AR
Employment/Help Supply Not Taxable
Comments The statutes list the specific services that are taxable, employment and help supply services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Engraving Services This chart shows whether or not the state taxes engraving services. State AR
Engraving Not Taxable
Comments The statute list the specific services that are taxable, engraving is not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Escort Services This chart shows whether or not the state taxes escort services.
Editorial Reference ¶21,860
State AR
Escort Not Taxable
Comments The statute list the specific services that are taxable, escort services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,100
Excavating and Grading Services This chart shows whether or not the state taxes excavating and grading services. State AR
Excavating and Grading Not Taxable
Comments The statute list the specific services that are taxable, excavating and grading services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶21,580
Fabrication Services This chart shows whether or not the state taxes fabrication services. State AR
Fabrication Not Taxable
Comments The statute list the specific services that are taxable, fabrication is not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶21,740
Fishing/Hunting Guide Services This chart shows whether or not the state taxes fishing/hunting guide services. State AR
Fishing/Hunting Guide Taxable
Comments
Authority
Fishing guide services Ark. Code Ann. are taxable if § 26-52-321 purchased in conjunction with the sale or lease of tangible personal property such as a boat, fish bait or meals
Editorial Reference ¶22,080
Flying Instructions Services This chart shows whether or not the state taxes flying instructions services.
State AR
Flying Instructions Not Taxable
Comments The statutes list the specific services that are taxable, flying instruction services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Fur Storage or Repair Services This chart shows whether or not the state taxes fur storage or repair services. State AR
Fur Storage or Repair Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-301(3)(D)(i)
Editorial Reference ¶22,080
Furniture Moving Services This chart shows whether or not the state taxes furniture moving services. State AR
Furniture Moving Not Taxable
Comments The statutes list the specific services that are taxable, furniture moving services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Garment Alteration/Repair Services This chart shows whether or not the state taxes garment alteration/repair services. State AR
Garment Alteration/Repair Not Taxable
Comments Must be separately stated
Authority Ark. Regs. § 2004-1(4)(B)
Editorial Reference ¶22,080
Heating, Ventilating and Air Conditioning Installation/Repair Services This chart shows whether or not the state taxes heating, ventilating and air conditioning installation or repair services.
State AR
HVAC Installation/Repair Taxable
Comments Initial installation and repair is subject to tax
Authority
Editorial Reference
Ark. Code Ann. ¶22,140; ¶ § 26-52-301(3)(B)(i)(g) 1058AR:1000 ; Ark. Code Ann. § 26-52-301(3)(B)(i)(l) ; Ark. Code Ann. § 26-52-301(3)(B)(i)(t) Ark. Regs. § GR-9.17(C)(2) ; Ark. Regs. § GR-21(C) ; Ark. Regs. § GR-21(E) ; Ark. Regs. § GR-9.17(E) ;
Home Health Care Services This chart shows whether or not the state taxes home health care services. State AR
Home Health Care Not Taxable
Comments The statute list the specific services that are taxable, home health care services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,100
Information Services This chart shows whether or not the state taxes information services. State AR
Information Not Taxable
Comments N/A
Authority Ark. Regs. § GR-10.1(A)
Editorial Reference ¶22,040; ¶ 1055AR:1000
Interior Design Services This chart shows whether or not the state taxes interior design services. State AR
Interior Design Not Taxable
Internet Access Services
Comments The statutes list the specific services that are taxable, interior design services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
State AR
Internet Access Exempt
Comments N/A
Authority
Editorial Reference
Ark. Code Ann. ¶22,060 § 26-52-315(e)(19)(C)(vi) et seq.
Investment Counseling Services This chart shows whether or not the state taxes investment counseling services. State AR
Investment Counseling Not Taxable
Comments
Authority
The statute list the Ark. Code Ann. specific services that § 26-52-316 are taxable, investment counseling is not listed as a taxable service
Editorial Reference ¶22,080
Janitorial Services--Taxable or Exempt State AR
Janitorial Services Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-301(3)(D)(i)
Editorial Reference ¶22,020
Kenneling Services This chart shows whether or not the state taxes kenneling services. State AR
Kenneling Taxable
Comments Applies to establishments other than a pound or animal shelter
Authority Ark. Code Ann. § 26-52-316(a)(13) ; Ark. Regs. § GR-9.16(B)(1)
Editorial Reference ¶21,970
Lawn Care Services This chart shows whether or not the state taxes lawn care services. State AR
Lawn Care Taxable
Comments N/A
Authority
Editorial Reference
Ark. Code Ann. ¶22,080 § 26-52-301(3)(D)(i)(f) ; Ark. Regs. § GR-9(B)
Limousine Services This chart shows whether or not the state taxes limousine services. State AR
Limousine Not Taxable
Comments Transportation services specifically exempt
Authority Ark. Code Ann. § 26-52-301(2)
Editorial Reference ¶21,490
Linen Services This chart shows whether or not the state taxes linen services. State AR
Linen Taxable
Comments Laundry or dry cleaning of linen is taxable. Tax does not apply to industrial laundry service on long-term rentals of linens
Authority Ark. Regs. § GR-9.8(A) Ark. Regs. § GR-9.8(E)
Editorial Reference ¶22,020
Lobbying Services This chart shows whether or not the state taxes lobbying services. State AR
Lobbying Not Taxable
Comments The statutes list the specific services that are taxable, lobbying services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Mailing Services This chart shows whether or not the state taxes mailing services. State AR
Mailing Not Taxable
Comments N/A
Authority Ark. Regs. § GR-10.1(A)
Editorial Reference ¶22,080
Management Consulting Services This chart shows whether or not the state taxes management consulting services. State AR
Management Consulting Not Taxable
Comments The statute list the specific services that are taxable, management consulting services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,120
Marina Rental/Boat Docking Services This chart shows whether or not the state taxes marina rental/boat docking services.
State AR
Marina Rental/Boat Docking Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-316(a) ; Ark. Regs. § GR-9.13(A)
Editorial Reference ¶21,990
Marketing Research Services This chart shows whether or not the state taxes marketing research services. State
Marketing Research
AR
Not Taxable
Comments The statute list the specific services that are taxable, marketing research services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,120
Massage Therapy Services This chart shows whether or not the state taxes massage therapy services. State AR
Massage Therapy N/A
Comments The statute list the specific services that are taxable, massage therapy services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,100
Motor Vehicle Parking Services This chart shows whether or not the state taxes motor vehicle parking services. State AR
Motor Vehicle Parking Taxable
Comments N/A
Authority
Editorial Reference
Ark. Code Ann. ¶22,080 § 26-52-301(3)(D)(i)(g)
Motor Vehicle Towing Services This chart shows whether or not the state taxes motor vehicle towing services. State AR
Motor Vehicle Towing Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-316(a)(1) ; Ark. Regs. § GR-9(B)
Payroll Services This chart shows whether or not the state taxes payroll services.
Editorial Reference ¶22,080
State AR
Payroll Not Taxable
Comments The statutes list the specific services that are taxable, payroll services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Pest Control/Extermination Services This chart shows whether or not the state taxes pest control/extermination services. State
Pest Control/Extermination
AR
Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-316(a)(8) ; Ark. Regs. § GR-9.B
Editorial Reference ¶22,080
Pet Grooming Services This chart shows whether or not the state taxes pet grooming services. State AR
Pet Grooming Taxable
Comments Except if provided as part of nontaxable medical or veterinary treatment,
Authority Ark. Code Ann. § 26-52-316(a)(13) ; Ark. Regs. § GR-9.16(B)(1)
Editorial Reference ¶21,970
Photography Services This chart shows whether or not the state taxes photography services. State AR
Photography Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-301(4) ; Ark. Regs. § GR-10(D)
Editorial Reference ¶21,840
Pool Cleaning Services This chart shows whether or not the state taxes pool cleaning services. State AR
Pool Cleaning Taxable
Comments N/A
Authority
Editorial Reference
Ark. Code Ann. ¶22,020 § 26-52-301(3)(D)(i)(c) ; Ark. Regs. § GR-9.4(C)
Prepaid Telephone Calling Services This chart shows whether or not the state taxes prepaid telephone calling services.
State AR
Prepaid Telephone Calling Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-314(a) ; Ark. Code Ann. § 26-52-315(b)(3)
Editorial Reference ¶21,900; ¶ 1056AR:1000
Prime Contractor This chart shows whether or not general or prime contracting services is subject to the state sales tax. State AR
Prime Contractor Not Taxable
Comments
Authority
Tax does not apply to the contracting services provided by a contractor.
Ark. Code Ann. § 26-52-307 ; Ark. Regs. § GR-21(A)(1) ; Ark. Regs. § GR-47
Editorial Reference ¶21,580
Printing Services This chart shows whether or not the state taxes printing services. State AR
Printing Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-301(4)
Editorial Reference ¶21,860
Private Investigation Services This chart shows whether or not the state taxes private investigation services. State
Private Investigation
AR
Not Taxable
Comments The statute list the specific services that are taxable, private investigation services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,145
Public Relations Services This chart shows whether or not the state taxes public relations services. State AR
Public Relations Not Taxable
Comments The statute list the specific services that are taxable, public relations services are not listed as a taxable service
Repair Services--Charges for Labor
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶21,420
State
AR
Repair Services--Charges for Labor Taxable
Comment
Authority
But sales tax is not Ark. Code Ann. collected from the § 26-52-301(3)(C)(i) consumer on labor or parts used in the performance of services covered by a taxable service contract, maintenance agreement or extended warranty
Editorial Reference
¶22,140; ¶ 1058AR:1000
Repair Services--Charges for Materials/Supplies Assuming that a repairman provides materials or supplies in connection with the repair of tangible personal property for a customer, are the charges for the materials and supplies taxable? State
AR
Repair Services--Charges for Materials/Supplies Taxable
Comments
Authority
Editorial Reference
But sales tax will not Ark. Regs. § GR-9(A) ; ¶22,140; ¶ be collected from the Ark. Regs. § GR-9(D) 1058AR:1000 consumer on labor or parts used in the performance of services covered by a taxable service contract, maintenance agreement or extended warranty
Repair Services--Labor Charges Separately Stated Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced? State
AR
Repair Services--Labor Charges Separately Stated No
Comments
Authority
Repair services are subject to tax whether they are separately stated or not
Ark. Regs. § GR-9(A)
Editorial Reference
¶22,140; ¶ 1058AR:1000
Research & Development Services This chart shows whether or not the state taxes research & development services.
State AR
Research & Development Not Taxable
Comments The statute list the specific services that are taxable, research and development services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶21,880
Safe Deposit Box Services This chart shows whether or not the state taxes safe deposit box services. State AR
Safe Deposit Box Not Taxable
Comments The statutes list the specific services that are taxable, safe deposit services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Sales Agents/Dealers/Brokers Services This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers. State AR
Sales Agents/Dealers/Brokers Not Taxable
Comments The statutes list the specific services that are taxable, the services of sales agents, dealers and brokers is not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Security Services This chart shows whether or not the state taxes security services. State AR
Security Taxable
Comments Applies to security monitoring services and armored vehicles
Authority Ark. Code Ann. § 26-52-316(a)(9) ; Ark. Regs. § GR-9.12(A)
Self-Storage Services This chart shows whether or not the state taxes self-storage services.
Editorial Reference ¶22,145
State AR
Self-Storage Taxable
Comments
Authority
Tax on self storage Ark. Code Ann. repealed effective July § 26-52-316(a)(6) ; 1, 2011 Ark. Regs. § GR-9(B)
Editorial Reference ¶22,080
Sign Painting/Lettering Services This chart shows whether or not the state taxes sign painting/lettering services. State AR
Sign Painting/Lettering Not Taxable
Comments The statute list the specific services that are taxable, sign painting and lettering services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,140
Snow Removal Services This chart shows whether or not the state taxes snow removal services. State AR
Snow Removal Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-316(a)(3) ; Ark. Regs. § GR-9.7(B)
Editorial Reference ¶22,080
Software as a Service (SaaS) This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure.
State AR
Software as a Service (SaaS) No guidance issued
Comments
Authority
However, sales or N/A leases of services are exempt unless specifically designated by law as taxable and Software as a Service is not specified in the statute as taxable. In addition, the sale or licensing of computer software that is downloaded through a modem or by other electronic means is not subject to tax provided that the licensing charges are stated separately from the charges for manuals, disks, CDs or other tangible property.
Editorial Reference ¶21,540
Stenographic Services This chart shows whether or not the state taxes stenographic services. State AR
Stenographic Not Taxable
Comments The statutes list the specific services that are taxable, stenographic services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Tanning Salon Services This chart shows whether or not the state taxes tanning salon services. State AR
Tanning Salon Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-301(3)(D)(i)(j) ; Ark. Regs. § GR-9(C)
Tattoo Parlor Services This chart shows whether or not the state taxes tattoo parlor services.
Editorial Reference ¶22,100
State AR
Tattoo Parlor Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-316(a)(7) ; Ark. Regs. § GR-9(C) ; Ark. Regs. § GR-9.10(A)
Editorial Reference ¶22,100
Taxidermist Services This chart shows whether or not the state taxes taxidermist services. State AR
Taxidermist Not Taxable
Comments The statutes list the specific services that are taxable, taxidermist services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Telecommunications Services--"900" number This chart shows the state's tax treatment of charges paid by consumers who use a 900 service also known as "pay-per-call" service . State AR
"900" type phone services Taxable
Comments Tax applies to intrastate (i.e. local) 900 services. Intrastate and International 900 services are exempt
Authority
Editorial Reference
Streamlined Sales Tax ¶21,900; ¶ Governing Board 1056AR:1000 Section 328 Taxability Matrix , Arkansas Dept. Rev., 07/30/2015
Telecommunications Services--Interstate This chart shows whether or not the state taxes interstate telecommunications services. State
Interstate telecommunications services
AR
Taxable
Comments
N/A
Authority
Ark. Code Ann. § 26-52-315(a)
Editorial Reference
¶21,900; ¶ 1056AR:1000
Telecommunications Services--Intrastate This chart shows whether or not the state taxes intrastate telecommunications services. State
Intrastate telecommunications services
AR
Taxable
Comments
N/A
Authority
Ark. Code Ann. § 26-52-315(a)
Editorial Reference
¶21,900; ¶ 1056AR:1000
Telephone Answering/Paging Services This chart shows whether or not the state taxes telephone answering/paging services. State AR
Telephone Answering/Paging Taxable
Comments N/A
Authority
Editorial Reference
Ark. Code Ann. ¶21,900; ¶ § 26-52-301(3)(D)(i)(d) 1056AR:1000 ; Ark. Code Ann. § 26-52-301(3)(D)(i)(e)
Tire Recapping Services This chart shows whether or not the state taxes tire recapping services. State AR
Tire Recapping Taxable
Comments Applies to all tire repair services
Authority
Editorial Reference
Ark. Code Ann. ¶22,140 § 26-52-301(3)(B)(i)(e) ; Ark. Regs. § GR-9(A)
Title Search Services This chart shows whether or not the state taxes title search services. State AR
Title Search Not Taxable
Comments The statute lists the specific services that are taxable, pest control and extermination services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,040
Transportation Services This chart shows whether or not the state taxes interstate transportation services. State AR
Transportation Not Taxable
Comments Transportation services specifically exempt
Authority Ark. Code Ann. § 26-52-301(2)
Editorial Reference ¶21,490
Trash/Garbage Removal Services This chart shows whether or not the state taxes trash/garbage removal services. State AR
Trash/Garbage Removal Taxable
Comments N/A
Authority Ark. Code Ann. § 26-52-316(a)(2) ; Ark. Regs. § GR-9.6(A)
Editorial Reference ¶22,020
Travel Agency Services This chart shows whether or not the state taxes the services rendered by a travel agency. State AR
Travel Agency Not Taxable
Comments The statutes list the specific services that are taxable, the services of a travel agent are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Tree Care/Trimming/Cutting Services This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services. State AR
Tree Care/Trimming/Cutting Not Taxable
Comments Not taxable, but lawn care and landscaping are taxable; tree trimming is excluded
Authority
Editorial Reference
Ark. Regs. § GR-9(B) ; ¶22,080 Ark. Regs. § GR-9(B)
Veterinary Services This chart shows whether or not the state taxes services rendered by veterinarians. State AR
Veterinary Not Taxable
Comments The statute list the specific services that are taxable, veterinary services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶21,970
Warehousing Services This chart shows whether or not the state taxes warehousing services. State AR
Warehousing Taxable
Comments Applies to mini warehouses and self storage until July 1, 2011, when tax on mini warehouses and self storage services is repealed
Authority Ark. Code Ann. § 26-52-316(a)(6) ; Ark. Regs. § GR-9(B)
Editorial Reference ¶22,080
Water Conditioning/Softening Services This chart shows whether or not the state taxes water conditioning or water softening services.
State AR
Water Conditioning/Softening Not Taxable
Comments The statutes list the specific services that are taxable, water conditioning and water softening services are not listed as a taxable service
Authority Ark. Code Ann. § 26-52-301(3) ; Ark. Code Ann. § 26-52-316
Editorial Reference ¶22,080
Window Cleaning Services This chart shows whether or not the state taxes window cleaning services. State AR
Window Cleaning Not Taxable
Comments N/A
Last run 10/26/2015
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Authority Ark. Code Ann. § 26-52-301(3)(B)(viii) ; Ark. Regs. § GR-21(B)(1)
Editorial Reference ¶22,020
