Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas
2 93rd General Assembly A Bill
3 Regular Session, 2021 HOUSE BILL 1385
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5 By: Representative L. Johnson
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7 For An Act To Be Entitled
8 AN ACT TO AMEND THE SALES TAX LEVIED ON CERTAIN
9 SERVICES; TO EXEMPT RESIDENTIAL CLEANING AND
10 JANITORIAL WORK FROM THE SALES TAX; AND FOR OTHER
11 PURPOSES.
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14 Subtitle
15 TO AMEND THE SALES TAX LEVIED ON CERTAIN
16 SERVICES; AND TO EXEMPT RESIDENTIAL
17 CLEANING AND JANITORIAL WORK FROM THE
18 SALES TAX.
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21 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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23 SECTION 1. Arkansas Code 26-52-301(3)(D), concerning the services
24 subject to the sales tax, is amended to read as follows:
25 (D)(i) Service of:
26 (a) Providing transportation or delivery of
27 money, property, or valuables by armored car;
28 (b) Providing cleaning or janitorial work for
29 property that is not residential;
30 (c) Pool cleaning and servicing;
31 (d) Pager services;
32 (e) Telephone answering services;
33 (f) Lawn care and landscaping services;
34 (g) Parking a motor vehicle or allowing the
35 motor vehicle to be parked;
36 (h) Storing a motor vehicle;
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 HB1385
1 (i) Storing furs; and
2 (j) Providing indoor tanning at a tanning
3 salon.
4 (ii) As used in subdivision (3)(D)(i) of this
5 section:
6 (a) Landscaping means the installation,
7 preservation, or enhancement of ground covering by planting trees, bushes and
8 shrubbery, grass, flowers, and other types of decorative plants;
9 (b) Lawn care means the maintenance,
10 preservation, or enhancement of ground covering of nonresidential property
11 and does not include planting trees, bushes and shrubbery, grass, flowers,
12 and other types of decorative plants; and
13 (c) Residential means a single family
14 residence used solely as the principal place of residence of the owner;
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16 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the
17 first day of the calendar quarter following the effective date of this act.
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Statutes affected:
HB 1385: 26-52-301(3)