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-9.3 - SERVICES BY TEMPORARY OR LEASED EMPLOYEES
Universal Citation: AR Admin Rules 006.05.06-005-GR-9.3
Current through Register Vol. 49, No. 9, September, 2024
A. Services performed by a leased or temporary employee or other contract laborer to items owned or leased by the employer are not subject to gross receipts tax.
B. The following criteria must be met for a person to be a temporary or leased employee:
1. There must be a written contract with the
temporary employment agency, employee leasing company, or other contractor
providing the services;
2. The
employee, temporary employment agency, employee leasing company or other
contractor must not bear the risk of loss for damages caused during the
performance of the contract. The person for whom the services are performed
must bear the risk of loss; and
3.
The employer controls the temporary or leased employee or contract laborer as
if he were a full-time permanent employee. The term "control" includes, but is
not limited to, scheduling work hours, designating work duties, and directing
work performance.
Ark. Code Ann. § 26-52-301(3)(B)(vii)
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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