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AR HB1397
Bill
Status
5/1/2017
Primary Sponsor
Greg Leding
Click for details
AI Summary
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Amends Arkansas Code § 26-52-301(6) to add golf facilities to the list of entities subject to sales tax on dues and membership fees, alongside 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 health spas, health clubs, golf facilities, fitness clubs, or private clubs are not subject to gross receipts tax unless the service is specifically enumerated as taxable under state law.
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Subjects private clubs' gross receipts from charges to members for preparation and serving of mixed drinks or cooling and serving of beer and wine to gross receipts tax and supplemental taxes.
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Effective on the first day of the calendar quarter following the date the act is signed into law.
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
5/1/2017