The bill amends the Arkansas sales tax law to exempt residential cleaning and janitorial services from the sales tax. Specifically, it modifies Arkansas Code 26-52-301(3)(D) to clarify that the sales tax applies to cleaning or janitorial work for properties that are not residential. This change aims to alleviate the tax burden on residents who utilize cleaning services in their homes, while still taxing similar services provided for commercial or non-residential properties.

Additionally, the bill includes a provision that specifies the effective date of the changes, stating that the amendments will take effect on the first day of the calendar quarter following the enactment of the act. This ensures a clear timeline for when the new tax exemption will be implemented, allowing both service providers and consumers to adjust accordingly.

Statutes affected:
HB 1195: 26-52-301(3)