Arkansas Sales Tax on Optional Maintenance Contracts Arkansas: Sales Tax Handbook

Arkansas:

Are Optional Maintenance Contracts subject to sales tax?

While Arkansas' sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of optional maintenance contracts in Arkansas, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in Arkansas.


General Optional Maintenance Contracts
TAXABLE
Sales of are subject to sales tax in Arkansas.

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts
EXEMPT
Sales of parts purchased for use in performing service under optional maintenance contracts are exempt from the sales tax in Arkansas.



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Source: http://www.salestaxhandbook.com/arkansas/sales-tax-taxability/optional-maintenance-contracts