El Federalismo como origen de las relaciones intergubernamentales en México

A. SERVICES.

1. The service of initial installation, alteration, addition, cleaning, refinishing, replacement and repair of the following items of tangible personal property are subject to the tax: motor vehicles, aircraft, farm machinery and farm implements, motors of all kinds, tires, batteries, boats, electrical appliances, and

electrical devices, furniture, rugs including carpets, flooring, upholstery, household appliances, television and radio, jewelry, watches, clocks, engineering instruments, medical instruments and surgical instruments, machinery of all kinds, bicycles, office machines, office equipment, shoes, tin and sheet metal, mechanical tools and shop equipment. (See also GR-9.17, GR-30, GR-38.2, and GR-57.)

2. The tax applies to the enumerated services performed on the items listed in GR- 9(A)(1) whether or not the items are affixed to real property.

B. ADDITIONAL SERVICES. Additional services subject to gross receipts tax include: service of providing transportation or delivery of money, property or valuables by armored car; service of pool cleaning and servicing; pager services; telephone answering services; service of parking a motor vehicle or allowing a motor vehicle to be parked; service of storing a motor vehicle; service of storing furs; service of providing indoor tanning at a tanning salon; lawn care and landscaping services (see GR-9.2); service of providing cleaning or janitorial work (see GR-9.4); wrecker and towing services (see GR-9.5); collection and disposal of solid wastes (see GR-9.6); cleaning of parking lots and gutters (see GR-9.7); dry cleaning and laundry services and industrial laundry services (see GR-9.8); ,mini warehouse and self-storage rental services (see GR-9.9); body piercing, tattooing, and electrolysis services (see GR- 9.10); pest control services (see GR-9.11); security and alarm monitoring services (see GR-9.12); boat storage and docking fees (see GR-9.13); furnishing of camping spaces or trailer spaces at public or private campgrounds (see GR-9.14); locksmith services (see GR-9.15); and pet grooming and kennel services (see GR-9.16).

C. DUES AND FEES. Dues and fees paid to health spas, health clubs, and fitness clubs are subject to gross receipts tax.

D. SERVICE CONTRACTS, MAINTENANCE AGREEMENTS, & EXTENDED WARRANTIES. 1. Sales tax shall apply to the gross receipts derived from the sale of contracts,

including service contracts, maintenance agreements and extended warranties, which in whole or in part provide for the future performance of or payment for services which are subject to gross receipts tax, including home warranty contracts that provide for repair or replacement of appliances, devices, machinery or any other items included in the contract. The seller of the contract must collect and remit the tax due on the sale of the contract except when the contract is sold simultaneously with a motor vehicle in which case the purchaser of the vehicle shall pay sales tax on the purchase of the contract at the time of vehicle registration.

2. Sales tax shall not be collected from the consumer on labor or parts used in the performance of services covered by a taxable service contract, maintenance agreement or extended warranty or home warranty contract.

Example 1: Consumer purchases a new vehicle and an extended warranty at the same time. When customer registers the vehicle, he will pay sales tax on the purchase price of the vehicle and the purchase price of the extended warranty. Service and parts provided under the warranty will not be subject to sales tax.

Example 2: Consumer purchases a new computer and a service contract. The seller of the computer collects sales tax on the purchase price of the computer and the service contract. Service and parts provided under the warranty will not be subject to sales tax.

Example 3: Consumer purchases a home warranty contract in connection with the purchase of a residence. The purchase price of the home warranty contract may be collected with the closing costs of the real estate transaction or may be paid directly by the real estate purchaser to the person or entity designated by the seller of the contract. The seller of the contract, or the seller’s designated agent, collects sales tax on the purchase price of the home warranty contract. Labor and tangible personal property provided under the warranty will not be subject to sales tax.

3. If the seller of a taxable contract allows the purchaser to pay for the contract in monthly or other periodic installments, then the seller may report and remit sales tax on the periodic payments.

Source: Ark. Code Ann. §§ 26-52-301(3); 26-52-301(6); 26-52-301(7); 26-52-316

GR-9.1. SERVICES SUBJECT TO TAX – TELEVISION, RADIO, AND VIDEO:

A. Gross receipts tax applies to the service of cable television, community antenna television, and any and all other distribution of television, video, or radio services with or without the use of wires provided to subscribers or paying customers or users, including all service charges and rental charges, whether for basic service, premium channels, or other special service, and including installation and repair service charges and any other charges having any connection with the providing of the services. Gross receipts derived from charges for television or radio services received through the use of a satellite dish or other satellite receiver are subject to tax.

B. Gross receipts tax does not apply to services purchased by radio or television companies for use in providing their services.

C. A provider of direct-to-home satellite services is not required to collect local (county, city, or town) tax on direct-to-home satellite service. The federal preemption of the collection of local tax on this service does not apply to state tax. A provider of direct-to-home satellite service is required to collect and remit state sales tax on the service.

D. Video services includes the receipt of, or access to, video images on a television, monitor, or other video display device through a modem, satellite transmission or other delivery mechanism, provided that the video images are available to all subscribers to the service and are not customized for each subscriber. Receipt or access to video images solely through the use of an Internet service provider is not a taxable service.

1. Examples of taxable video services include the following:

a. Receipt of business, financial or sports news through a satellite or modem; and

b. Receipt of video programming through Direct TV or other similar satellite network.

2. Examples of nontaxable services include the following:

a. Retrieving information from a database through a satellite network for a fee; b. Radio services include the transmission of AM, FM, or other frequency audio

of messages by radio waves over frequencies not available to the public. For example, the service of delivering private radio messages between a trucking company headquarters and its truck drivers through a satellite-based mobile communications system is not a taxable radio service.

Source: Ark. Code Ann. § 26-52-301(3)(C)

GR-9.2. SERVICES SUBJECT TO TAX – LAWN CARE AND LANDSCAPING:

A. Any person engaged in the business of providing lawn care of nonresidential property or landscaping services of both residential and nonresidential property is required to collect and remit sales tax on the gross receipts derived from these services. The business is required to obtain a sales tax permit. All materials that remain in or on the customer’s property should be purchased tax exempt as a sale for resale. Examples are fertilizer, weed killer, grass seed, sod, plants, trees, or shrubs. Materials used or consumed by the business may not be purchased exempt. Examples are gasoline, oil, cleaning materials, uniforms, tools, mowers or other equipment used or consumed by the business.

B. The business will collect state and local sales tax on the total consideration for landscaping services or nonresidential lawn care, whether provided as part of a general contract for building construction or as a separate agreement with the landowner. The business will collect the tax from the party with whom it contracts for the service, including general contractors, on the total contract cost including the cost of plant materials. A business which has its own nursery is not required to report tax on plant material withdrawn from stock, but will collect tax on the sale of the material to its customers.

C. DEFINITIONS.

1. “Landscaping” means the installation, preservation or enhancement of ground covering by planting trees, bushes, shrubbery, grass, flowers and other types of decorative plants. “Landscaping” does not include site preparation, cutting and filling, leveling, tree trimming or tree removal, or clearing a site of bushes and trees. “Landscaping” does include sodding, seeding and planting, as well as installing items such as landscape timbers, edging, planters, or similar items. Landscaping performed on highway easements and right-of-ways is taxable. Landscaping is taxable whether it is done for decorative purposes or non- decorative purposes such as erosion or sediment control.

2. “Lawn care” means the maintenance, preservation or enhancement of ground covering of nonresidential property and does not include planting trees, bushes, shrubbery, grass, flowers and other types of decorative plants. Lawn care includes the following: mowing or raking the yard, chemical spraying, fertilizing, weed control or weed-eating, maintaining the ground cover in beds by adding additional rock, gravel, tree bark or other material used to provide ground cover in beds or in other places in the area to be maintained, and general lawn maintenance. Tree trimming or tree removal is not lawn care.

3. “Residential” means a single-family residence used solely as the principal place of residence of the owner or occupant. Apartment buildings, condominiums, and duplexes are nonresidential property for purposes of this exemption. A single- family dwelling leased to the occupant is residential property for purposes of this exemption.