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AR HB1385
Bill
Status
10/15/2021
Primary Sponsor
Lee Johnson
Click for details
AI Summary
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Amends Arkansas Code § 26-52-301(3)(D) to clarify that sales tax applies to cleaning or janitorial work only for non-residential property, explicitly exempting residential cleaning and janitorial work from sales tax.
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Defines "residential" as a single family residence used solely as the principal place of residence of the owner.
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Maintains existing sales tax on other specified services including pool cleaning, lawn care, landscaping, parking, vehicle storage, and indoor tanning.
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Provides definitions distinguishing "landscaping" (installation and enhancement of ground covering through planting) from "lawn care" (maintenance of non-residential property ground covering without planting).
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Takes effect on the first day of the calendar quarter following the act's effective date.
Legislative Description
To Amend The Sales Tax Levied On Certain Services; And To Exempt Residential Cleaning And Janitorial Work From The Sales Tax.
Last Action
Died in House Committee at Sine Die Adjournment
10/15/2021