006.05.212-GR-9.13. SERVICES SUBJECT TO TAX - BOAT STORAGE AND DOCKING:
AR ADC 006.05.212-GR-9.13Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-9.13
006.05.212-GR-9.13. SERVICES SUBJECT TO TAX - BOAT STORAGE AND DOCKING:
B. All fees and charges associated with boat storage or dockage are included in the amount subject to tax. This includes, but is not limited to: space or slip rental fees; fees for putting the boat in or out of the water; and winterization fees, including charges for shrink wrapping or installing a cover.
Credits
AUTHORITY: Ark. Code Ann. ยง 26-52-316
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-9.13, AR ADC 006.05.212-GR-9.13
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