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AR HB1195

Bill

Official Source

Status

Failed

5/1/2023

Primary Sponsor

Lee Johnson

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Amends Arkansas Code § 26-52-301(3)(D) to modify the sales tax treatment of cleaning and janitorial services
  • Exempts residential cleaning and janitorial work from sales tax by specifying that the tax applies only to cleaning or janitorial work "for property that is not residential"
  • Defines "residential" as a single family residence used solely as the principal place of residence of the owner
  • Maintains sales tax on non-residential cleaning and janitorial work, pool cleaning, lawn care, landscaping, and other specified services
  • Effective on the first day of the calendar quarter following enactment of the bill

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

5/1/2023

Committee Referrals

Revenue and Taxation1/23/2023

Full Bill Text

No bill text available