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AR HB1696
Bill
Status
5/17/2013
Primary Sponsor
Gary Deffenbaugh
Click for details
AI Summary
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Expands sales tax treatment to include dues and membership fees for golf facilities and tennis/racquet clubs, in addition to existing coverage of health spas, health clubs, fitness clubs, and private clubs with alcoholic beverage permits
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Updates reference to private clubs from Arkansas Code § 3-9-202(10) to § 3-9-202(12)
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Maintains exemption from gross receipts tax for services provided by these facilities unless the service is specifically enumerated as taxable under state law
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Requires private clubs to pay gross receipts tax on charges to members for preparation and serving of mixed drinks, and for cooling and serving of beer and wine
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Becomes effective on the first day of the calendar quarter following the act's enactment date
Legislative Description
To Equalize The Sales Tax Treatment Of Dues And Membership Fees For Certain Clubs And Facilities; And To Levy A Sales Tax On Dues And Membership Fees To Certain Facilities And Clubs.
Last Action
Died in House Committee at Sine Die adjournment.
5/17/2013