Labor Billed At Hourly Rates
- Professional - Geologists, Engineers and Managers
- Semi-professionals - Technicians
- Clerical - prepare reports and reimbursement applications
The professional and clerical services for assessing and cleaning
up contaminated facilities are not taxable services in Arkansas.
Laboratory Chemical Analysis - Billed As Per Test
Laboratory chemical tests are not taxable services in Arkansas.
Excavation Of Contaminated Soil, Breaking Concrete, Excavation, Backfill,
Landfill Disposal Or Treatment Of Soils And Replacing Concrete
These services are taxable services.
Contaminated Liquid Disposal
This is not a taxable service.
Removal Of Tanks And Lines
- As part of voluntary closure
- As required by ADEQ
The removal of tanks and lines are not taxable services whether
voluntary or required by ADEQ.
Pollution Remediation Equipment - Nonpermanent Equipment To Treat And Remove
Contamination From Soil, Water And Air As Delivered On The Site
The purchase or lease of this equipment would be taxable. Any labor
charges for the repair of this equipment would be taxable. Delivery charges to haul
the equipment to the site would not be taxable if that is the only charge on the
invoice. If the delivery charges are included in the sale or rental of the equipment,
they would be considered part of the total gross receipts received for the sale
or rental and would be taxable. All materials purchased would be subject to sales
tax unless specifically exempted by law.
