Arkansas § 26-52-506 Taxable labor performed for retailer - Collection of tax

Arkansas Statutes

§ 26-52-506 — Taxable labor performed for retailer - Collection of tax

Arkansas § 26-52-506

Title26

This text of Arkansas § 26-52-506 (Taxable labor performed for retailer - Collection of tax) 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. § 26-52-506 (2026).

Text

(a)One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer.

(b)The intent of this section is that labor, under the aforementioned circumstance, be given wholesale status, and that the sales tax on labor be collected only one (1) time by the retailer who collects it from his or her customer.

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(a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer. (b) The intent of this section is that labor, under the aforementioned circumstance, be given wholesale status, and that the sales tax on labor be collected only one (1) time by the retailer who collects it from his or her customer.