Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-520
Labor associated with the initial installation, alteration, addition, or replacement of machinery and equipment that qualifies for an exemption from tax as machinery and equipment used in manufacturing
# (a)
The service of initial installation, alteration, addition, or replacement of machinery and equipment that qualifies for the exemption from the gross receipts or compensating use tax provided by Arkansas Code §§ 26-52-402 and 26-53-114 (machinery and equipment used directly in manufacturing) is not subject to gross receipts or use tax.
# (b)
Labor services that are exempt from tax as provided in this section are exempt without regard to who performs and bills for the labor services.
# (c)
Labor performed in connection with the replacement of exempt manufacturing machinery is exempt from tax only if the machinery being replaced meets all of the requirements for exemption required by Arkansas Code §§ 26-52-402 and 26-53-114, including the requirement that substantially all of the machinery required to perform an essential function is replaced.
# (d)
The service of repair of exempt machinery is taxable.
Source: view the official text
In this chapter (40 sections)
- 30-402 · Prepaid calling service and prepaid wireless calling service
- 30-501 · Services subject to tax — Lodging
- 30-502 · Services subject to tax — Taxable services
- 30-503 · Services subject to tax — Television, radio, and video
- 30-504 · Services subject to tax — Lawn care and landscaping
- 30-505 · Services by temporary or leased employees
- 30-506 · Services subject to tax — Cleaning
- 30-507 · Services subject to tax — Wrecker and towing services
- 30-508 · Services subject to tax — Collection and disposal of solid…
- 30-509 · Services subject to tax — Cleaning parking lots and gutters
- 30-510 · Services subject to tax — Dry cleaning and laundry services…
- 30-511 · Services subject to tax — Mini-warehouse and self-storage…
- 30-512 · Services subject to tax — Body piercing, tattooing, and…
- 30-513 · Services subject to tax — Pest control services
- 30-514 · Services subject to tax — Security and alarm monitoring…
- 30-515 · Services subject to tax — Boat storage and docking
- 30-516 · Services subject to tax — Furnishing camping or trailer spaces
- 30-517 · Services subject to tax — Locksmith services
- 30-518 · Services subject to tax — Pet grooming and kennel services
- 30-519 · Services subject to tax — Initial installation
- 30-520 · Labor associated with the initial installation, alteration,…
- 30-521 · Services subject to tax — Printing and photography, job…
- 30-522 · Mailing, word processing, and data processing services
- 30-601 · Sales of tickets, dues, or fees
- 30-602 · Sale of postage stamps
- 30-701 · Sale of motor vehicles, trailers, and semitrailers
- 30-702 · Sales tax credit for private sale of a used vehicle
- 30-703 · Special rules for used motor vehicle, trailer, and semitrailer…
- 30-704 · Credit for vehicle destroyed by a catastrophic event
- 30-705 · Sale of aircraft
- 30-706 · Sale of manufactured homes, modular homes, and mobile homes
- 30-707 · New and used boats
- 30-801 · Sales of heavy equipment
- 30-802 · Receipts from certain coin-operated amusement machines subject…
- 30-803 · Floral arrangements subject to tax — Special rules
- 30-901 · What constitutes gross receipts — Examples
- 30-1001 · Persons required to collect and remit tax — Pawnbrokers and…
- 30-1002 · Leases and rentals
- 30-1003 · Persons required to collect and remit tax — Specific…
- 30-1004 · Rates for property purchased for use in the performance of a…