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Legal Opinion

Opinion No.

Arkansas Attorney General Reports

Decided June 29, 2004Published

1Opinion of the Court

The Honorable Bob Johnson State Senator Post Office Box 173 Bigelow, AR 72016

Dear Senator Johnson:

You have requested an opinion regarding Section 7 of Act 107 of the Second Extraordinary Session of 2003, which adds a new section of taxable services to Arkansas Code Title 26, Chapter 52, Subchapter 3 (part of the Arkansas Gross Receipts Act of 1941). Your question pertains specifically to subsection (a)(11) of the new A.C.A. § 26-52-316 which, effective July 1, 2004, includes the following among those services that are subject to the gross receipts tax:

Furnishing camping spaces or trailer…

2Cases cited8 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. United States v. County of FresnoSupreme Court of the United States · 1977
  3. Pledger v. Baldor International, Inc.Supreme Court of Arkansas · 1992
  4. City of Fayetteville v. PhillipsSupreme Court of Arkansas · 1991
  5. C.J.C. Co. v. CheneySupreme Court of Arkansas · 1965

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