006.05.212-GR-9.15. SERVICES SUBJECT TO TAX - LOCKSMITH SERVICES:
AR ADC 006.05.212-GR-9.15Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-9.15
006.05.212-GR-9.15. SERVICES SUBJECT TO TAX - LOCKSMITH SERVICES:
E. EXAMPLES. The following examples are intended to illustrate how the tax is applied to certain charges for locksmith services. All examples provided herein are based upon the specific statement of facts set forth in the example. Any change in the facts could result in a different conclusion. In no case are these examples intended to limit the application of tax to other transactions.
Example 1: A contractor or locksmith installs the initial locks in a newly constructed commercial or residential building. The contractor or locksmith should pay tax on the cost of the locks. The charge for the service of installing the locks is not subject to tax.
Example 2: A motorist locks his keys inside his automobile. The charge for unlocking the door to the automobile is subject to tax.
Example 3: Charges for the unlocking of, repair to, or service to padlocks or combination locks that are not incorporated into real property are subject to tax.
Example 4: Repairing or replacing a lock or locks in an existing home or building is subject to tax.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-316
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-9.15, AR ADC 006.05.212-GR-9.15
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