(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from the following:
(1) The lease or rental of a portable toilet on a long-term or short-term basis; and
(2) Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation:
(A) Pumping;
(B) Recharging with chemicals;
(C) Disinfecting;
(D) Cleaning;
(E) Deodorizing;
(F) Refilling toilet paper;
(G) General maintenance or repair;
(H) Pick-up or delivery; or
(I) Any other related service.
(b) The gross receipts or gross proceeds derived from the sale of a portable toilet purchased for subsequent rental or lease may be purchased exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., pursuant to § 26-52-401(12).
(c) The Director of the Department of Finance and Administration may promulgate rules to implement this section.
Section: Previous 26-52-305 26-52-306 26-52-307 26-52-308 26-52-309 26-52-314 26-52-315 26-52-316 26-52-317 26-52-318 26-52-319 26-52-320 26-52-321 26-52-322 NextLast modified: November 15, 2016