AR SB802

Amends Arkansas Code § 26-52-316(b) to reorganize and clarify the definition of "locksmith services" to include repairing, servicing, installing, and unlocking locks and locking devices regardless of whether they are incorporated into real property, tangible personal property, or are separate.

Excludes the initial installation of locks by a contractor in new construction from the definition of taxable locksmith services.

Defines "solid wastes" to include putrescible and nonputrescible wastes in solid or semisolid form from industrial, commercial, agricultural, community, and residential activities, including yard waste, glass, metals, plastics, paper, and paperboard.

Exempts most oil and gas exploration and development materials (saltwater, drilling fluids, hydraulic fracturing fluids, produced water, pit water, pit mud, and similar materials) from the solid waste definition, except that only landfill disposal fees are subject to tax when these materials are disposed of in a permitted landfill.

Effective date is the first day of the calendar quarter following the act's effective date; approved April 6, 2015.