Services subject to tax — Body piercing, tattooing, and electrolysis

# (a) General information

(a) General information. The gross receipts or gross proceeds derived from sales of the services of body piercing, tattooing, and electrolysis are subject to the Arkansas gross receipts tax.

# (b) Definitions

(b) Definitions. As used in this section:

(1) “Body piercing” means the creation of an opening in the body of a human being for the purpose of inserting jewelry or other decoration;

(2) “Electrolysis” means the destruction or permanent removal of hair from the human body by the use of:

(A) An electric needle; or

(B) Any other kinds of devices or appliances; and

(3) “Tattooing” means any method of placing designs, letters, scrolls, figures, symbols, or any other marks upon or under the skin by introducing pigments or by the production of scars to form indelible marks with the aid of needles or other instruments, including permanent cosmetics.

# (c) Exemptions and items not exempt

(c) Exemptions and items not exempt.

(1) The service of removing hair as part of a medical procedure by or under the direction of a licensed physician, including the removal of hair with the use of a laser, shall be exempt from the gross receipts tax.

(2) Studs, rings, or other jewelry used in body piercing, and ink used in tattoos, may be purchased by the seller of body piercing and tattooing services exempt from the gross receipts tax or use tax for resale.

(3) Needles and other equipment used to create tattoos, perform piercings, or perform electrolysis services are consumable goods and are subject to state and local gross receipts tax or use tax when purchased for use by the service provider.