Code of Arkansas Rules Title 26 — Taxation
26 CAR § 171-101
Definitions
As used in this part:
(1)(A) "Ancillary service" means a service provided by a car wash operator in conjunction with the sale of a service through an automatic car wash, a car wash tunnel, or a self-service bay that involves the cleaning of interior or exterior, or both, of a motor vehicle.
(B) "Ancillary service" includes without limitation:
(i) Hand prepping any portion of a motor vehicle;
(ii) Vacuuming;
(iii) Hand drying any portion of a motor vehicle;
(iv) Waxing any portion of a motor vehicle;
(v) Hand cleaning any portion of a motor vehicle; and
(vi) Applying a protective or shine coat to any portion of a motor vehicle;
(2) "Automatic car wash" means a car wash bay that provides a full automated car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary;
(3) "Car wash operator" means a person that operates:
(A) One (1) or more:
(i) Automatic car washes;
(ii) Car wash tunnels; or
(iii) Self-service bays; or
(B) Any combination of:
(i) Automatic car washes;
(ii) Car wash tunnels; and
(iii) Self-service bays;
(4) "Car wash tunnel" means a car wash bay that provides a fully automated car wash in which the motor vehicle is moved through a tunnel by a conveyor system;
(5) "Public water system" means a water system subject to regulation under the Safe Drinking Water Act, 42 U.S.C. § 300f, as existing on January 1, 2019, which is owned by a municipal corporation, a governmental corporation, or a nonprofit corporation, including without limitation:
(A) A municipality;
(B) A public facilities board;
(C) A public water authority;
(D) A water association;
(E) A regional water distribution district;
(F) A rural development authority;
(G) A sanitation authority;
(H) An improvement district;
(I) A regional wastewater treatment district; or
(J) A consolidated waterworks; and
(6) "Self-service bay" means a car wash bay that allows a person to manually wash a motor vehicle using equipment and supplies provided by the car wash operator.
Source: view the official text
In this chapter (6 sections)
- 171-101 · Definitions
- 171-102 · Sales by car wash operators
- 171-103 · Sales to car wash operators
- 171-104 · Water usage fee
- 171-105 · Registration requirements
- 171-106 · Bundled transaction