Arkansas ~ Sales and Use Tax: Health Care Services Not Taxable

first_imgCCH Tax Day ReportThe services provided by a health center licensed by the Arkansas State Health Department are not subject to Arkansas sales and use tax since the health center is not licensed as one of the agencies, health care providers, or facilities to which the tax levy applies. The tax levy applies to licensed home health care service agencies, personal care service providers, long term care facilities, nursing facilities, and intermediate care facilities for the mentally retarded. In this case, the residents of a cooperative housing complex are merely consuming health care services incidental to their residency and membership in a nonprofit managed retirement community.Revenue Legal Counsel Opinion No. 930210, Arkansas Department of Finance and Administration, September 2, 2016, ¶400-728last_img

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