New services subject to sales tax on July 1.On July 1, business owners in services previously exempt will be subject to collecting and reporting new state sales tax sales tax, levy on the sale of goods or services, generally calculated as a percentage of the selling price, and sometimes called a purchase tax. It is usually collected in the form of an extra charge by the retailer, who remits the tax to the government. and city and county sales taxes to the Department of Finance and Administration.
Business owners must be registered and a permit issued before July 1.
The Arkansas State Sales and Use Tax Sales and use tax refers to:
Also effective July 1, the Wholesale Vending Tax will increase to 7 percent.
The services subject to the new taxes include:
* Wrecker and towing
* Collection and disposal of solid waste
* Cleaning parking lots and gutters
* Dry cleaning dry cleaning, process of cleaning fabrics without water. Special solvents and soaps are used so as not to harm fabrics and dyes that will not withstand the effects of ordinary soap and water. Dry cleaning began in France about the middle of the 19th cent. and laundry
* Industrial laundry Large institutions that require a constant flow of clean linen will often employ the services of an industrial laundry. Hospitals, prisons and hotels, for instance, will usually have their own laundry departments.
* Furnishing campground spaces or trailer spaces at public or privately owned campgrounds on less than a month-to-month basis
* Mini warehouse and self-storage rental
* Body piercing body piercing Body image A disruption of a mucocutaneous surface with jewelry or dangling artifices. See Tattoos. , tattooing and electrolysis electrolysis (ĭlĕktrŏl`əsĭs), passage of an electric current through a conducting solution or molten salt that is decomposed in the process.
* Security and alarm monitoring
* New installation and replacement labor for flooring
* Boat storage and docking fees
* Pet grooming and kennel
* Pest control pest control n → control m de plagas
pest control n → lutte f contre les nuisibles
pest control pest n
The sales tax also will apply to these initial installation services: motor vehicles, aircraft, farm machinery and implements, motors of all kinds, tires and batteries, boats, electrical appliances and devices, furniture, rugs, flooring, upholstery, household appliances, televisions and radios, jewelry, watches and clocks, engineering instruments, medical and surgical instruments, machinery of all kinds, bicycles, office machines and equipment, shoes, tin and sheet metal, mechanical tools and shop equipment. If the item being installed is eligible for an exemption from the sales tax, the installation service for the item will also be exempt.
For more information, visit www.state.ar.us/salestax or call the Sales and Use Tax Section's office in Little Rock at (501) 682-7104.