AR SB9

Amends Arkansas Code § 26-52-401(41)(B) to clarify the definition of "ancillary services" provided by car wash operators, including hand prepping, vacuuming, hand drying, waxing, hand cleaning, and applying protective or shine coats to motor vehicles.

Repeals Arkansas Code Title 26, Chapter 57, Subchapter 16, which previously imposed monthly fees on car wash operators based on water usage from public water systems (0.4¢ per gallon for tunnels and 0.2¢ per gallon for automatic car washes).

Consolidates definitions of "automatic car wash," "car wash tunnel," and "self-service bay" into the sales tax exemption statute (§ 26-52-401) rather than maintaining separate regulatory provisions.

Eliminates the registration requirement and electronic reporting system that car wash operators were required to maintain with the Department of Finance and Administration for fee payment purposes.

Takes effect on the first day of the calendar quarter following the bill's effective date.