Oxygen Conversion Services Taxable in Arkansas

Tuesday, November 8th, 2016

 
 
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The Arkansas Department of Finance and Administration ("Department") determined that oxygen conversion services were taxable cleaning services.

The taxpayer converted oxygen molecules into ozone gas to purify and sterilize air and to control odors. This process reduced the amount of bacteria and mold in the air.

Arkansas taxes cleaning services. Cleaning services include services that rid a building or other structure of dirt, impurities, or other matter. The oxygen conversion services cleaned air bacteria and mold using ozone machines. The Department explained that the law treats cleaning services that use paper towels and cleaning product the same way it treats cleaning services that use ozone machines. They are both taxable cleaning services.

https://www.ark.org/dfa-act896/index.php/api/document/download/16-348%20and%2016-493.pdf


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