Arkansas § 26-52-320 Portable toilets and associated services

Arkansas Statutes

§ 26-52-320 — Portable toilets and associated services

Arkansas § 26-52-320

Title26

This text of Arkansas § 26-52-320 (Portable toilets and associated services) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-52-320 (2026).

Text

(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

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(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 Secretary of the Department of Finance and Administration may promulgate rules to implement this section.