Arkansas § 26-52-321 Fishing guide services

Arkansas Statutes

§ 26-52-321 — Fishing guide services

Arkansas § 26-52-321

Title26

This text of Arkansas § 26-52-321 (Fishing guide 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. § 26-52-321 (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 a fishing guide service provided as a part of a guided fishing trip if the fishing guide service is purchased in conjunction with the sale or lease of taxable tangible personal property by the person providing the fishing guide service, including without limitation:

(1)A boat or a boat motor;

(2)Fish bait; or (3) Meals.

(b)The Secretary of the Department of Finance and Administration shall promulgate rules to implement this section.

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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 a fishing guide service provided as a part of a guided fishing trip if the fishing guide service is purchased in conjunction with the sale or lease of taxable tangible personal property by the person providing the fishing guide service, including without limitation: (1) A boat or a boat motor; (2) Fish bait; or (3) Meals. (b) The Secretary of the Department of Finance and Administration shall promulgate rules to implement this section.