Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-9.10 - SERVICES SUBJECT TO TAX - BODY PIERCING, TATTOOING, AND ELECTROLYSIS
Universal Citation: AR Admin Rules 006.05.06-005-GR-9.10
Current through Register Vol. 49, No. 9, September, 2024
A. GENERAL INFORMATION.
The gross receipts or gross proceeds derived from sales of the services of body piercing, tattooing and electrolysis are subject to the Arkansas Gross Receipts Tax.
B. DEFINITIONS.
1. "Body piercing" means the creation of an
opening in the body of a human being for the purpose of inserting jewelry or
other decoration.
2. "Tattooing"
means any method of placing designs, letters, scrolls, figures, symbols, or any
other marks upon or under the skin by introducing pigments or by the production
of scars to form indelible marks with the aid of needles or other instruments,
including permanent cosmetics.
3.
"Electrolysis" means the destruction or permanent removal of hair from the
human body by the use of an electric needle, or by the use of any other kinds
of devices or appliances, from the human body.
C. EXEMPTIONS AND ITEMS NOT EXEMPT.
1. The service of removing hair as part of a
medical procedure by or under the direction of a licensed physician, including
the removal of hair with the use of a laser, shall be exempt from the gross
receipts tax.
2. Studs, rings, or
other jewelry used in body piercing, and ink used in tattoos, may be purchased
by the seller of body piercing and tattooing services exempt from the gross
receipts tax or use tax for resale.
3. Needles and other equipment used to create
tattoos, perform piercings, or perform electrolysis services are consumable
goods and are subject to state and local gross receipts tax or use tax when
purchased for use by the service provider.
Ark. Code Ann. § 26-52-316
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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