006.05.06 Ark. Code R. 005-GR-9.10

Current through Register Vol. 49, No. 9, September, 2024

Rule 006.05.06-005-GR-9.10 - SERVICES SUBJECT TO TAX - BODY PIERCING, TATTOOING, AND ELECTROLYSIS

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.

006.05.06 Ark. Code R. 005-GR-9.10

Ark. Code Ann. § 26-52-316