Services Subject to Sales Tax Effective July 1, 2004
Boat Storage and Docking Fees
Body Piercing, Tattooing, and Electrolysis
Cleaning Parking Lots and Gutters
Collection and Disposal of Solid Waste
Dry Cleaning and Laundry Services
Industrial Laundry Services
Furnishing Campground Spaces or Trailer Spaces at Public or Privately Owned Campgrounds on Less than a Month-to-Month Basis
Locksmith Services
Mini Warehouse and Self Storage Rental Services
New Installation and Replacement Labor for Flooring
Pest Control Services
Pet Grooming and Kennel Services
Security and Alarm Monitoring Services
Wrecker and Towing Service
The sales tax will also apply to initial installation services of the following: 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.
If your business is not registered to collect and report the sales tax, you must register and
acquire your permit prior to July 1, 2004. The Sales and Use Tax Section is currently receiving
permit applications from affected businesses. You are encouraged to submit your application by
May 1, 2004 to allow adequate time for processing. Permit application forms (Form ST-1) can be
obtained here, your local Revenue Office or by calling the Sales and Use Tax Section's office
in Little Rock. The completed permit application form along with the $50.00 permit application fee
should be mailed to the address as referenced on the form.
For additional information, please contact: Office of Excise Tax Administration
Sales and Use Tax Section
P.O. Box 1272
Little Rock, AR 72203
(501) 682-7104
