§ 26-52-320 - Portable toilets and associated services.
26-52-320. Portable toilets and associated services.
(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from the following:
(1) The lease or rental of a portable toilet on a long-term or short-term basis; and
(2) Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation:
(A) Pumping;
(B) Recharging with chemicals;
(C) Disinfecting;
(D) Cleaning;
(E) Deodorizing;
(F) Refilling toilet paper;
(G) General maintenance or repair;
(H) Pick-up or delivery; or
(I) Any other related service.
(b) The gross receipts or gross proceeds derived from the sale of a portable toilet purchased for subsequent rental or lease may be purchased exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq., pursuant to 26-52-401(12).
(c) The Director of the Department of Finance and Administration may promulgate rules to implement this section.