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AR HB1930
Bill
Status
4/22/2015
Primary Sponsor
Greg Leding
Click for details
AI Summary
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Amends Arkansas Code § 26-52-301(6) to expand the definition of facilities subject to sales tax treatment to include golf facilities, tennis clubs, and racquet clubs in addition to existing health spas, health clubs, fitness clubs, and private clubs with alcoholic beverage permits
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Clarifies that gross receipts from services provided by these facilities are not subject to gross receipts tax unless the service is specifically enumerated as taxable under Arkansas law
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Establishes that private clubs must pay gross receipts tax and supplemental taxes on charges to members for preparation and serving of mixed drinks or cooling and serving of beer and wine
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Makes the amendments effective on the first day of the calendar quarter following the act's effective 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.
4/22/2015