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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-52-320: Portable toilets and associated services

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 52
  4. Subchapter 3

(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from the following: (1) The lease or rental of a portable toilet on a long-term or short-term basis; and (2) Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation: (A) Pumping; (B) Recharging with chemicals; (C) Disinfecting; (D) Cleaning; (E) Deodorizing; (F) Refilling toilet paper; (G) General maintenance or repair; (H) Pick-up or delivery; or (I) Any other related service. (b) The gross receipts or gross proceeds derived from the sale of a portable toilet purchased for subsequent rental or lease may be purchased exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., pursuant to § 26-52-401(12) . (c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section. Amended by Act 2019, No. 910,§ 3843, eff. 7/1/2019. Acts 2007, No. 368, § 1.

(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from the following: (1) The lease or rental of a portable toilet on a long-term or short-term basis; and (2) Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation: (A) Pumping; (B) Recharging with chemicals; (C) Disinfecting; (D) Cleaning; (E) Deodorizing; (F) Refilling toilet paper; (G) General maintenance or repair; (H) Pick-up or delivery; or (I) Any other related service.

(1) The lease or rental of a portable toilet on a long-term or short-term basis; and

(2) Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation: (A) Pumping; (B) Recharging with chemicals; (C) Disinfecting; (D) Cleaning; (E) Deodorizing; (F) Refilling toilet paper; (G) General maintenance or repair; (H) Pick-up or delivery; or (I) Any other related service.

(A) Pumping;

(B) Recharging with chemicals;

(C) Disinfecting;

(D) Cleaning;

(E) Deodorizing;

(F) Refilling toilet paper;

(G) General maintenance or repair;

(H) Pick-up or delivery; or

(I) Any other related service.

(b) The gross receipts or gross proceeds derived from the sale of a portable toilet purchased for subsequent rental or lease may be purchased exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., pursuant to § 26-52-401(12) .

(c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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