(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, ยง 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from a fishing guide service provided as a part of a guided fishing trip if the fishing guide service is purchased in conjunction with the sale or lease of taxable tangible personal property by the person providing the fishing guide service, including without limitation:
(1) A boat or a boat motor;
(2) Fish bait; or
(3) Meals.
(b) The Director of the Department of Finance and Administration shall 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