AR HB1033

Removes references to "digital magazines" from the definition of "marketplace facilitator" under Arkansas Code § 26-52-103(21), keeping references to digital codes and specified digital products.

Adds a new sales tax exemption for car wash services sold by car wash operators through automatic car washes, car wash tunnels, or self-service bays under Arkansas Code § 26-52-401(41).

Defines "ancillary services" provided by car wash operators to include hand prepping, vacuuming, hand drying, waxing, hand cleaning, and applying protective or shine coats to motor vehicles.

Defines key terms including "automatic car wash," "car wash operator," "car wash tunnel," and "self-service bay" for purposes of the sales tax exemption.

Effective date is the first day of the calendar quarter following the bill's effective date.