Taxability of Golf Course Maintenance in Arkansas

Monday, April 24th, 2017

 
 
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The Arkansas Department of Finance and Administration recently ruled on the taxability of various contracting services performed on golf courses. The services included (1) drainage and erosion control, (2) course construction, and (3) sprinkler installation and repair.

Arkansas taxes landscaping services, which include drainage and erosion control. The drainage and erosion control services were therefore taxable. Landscaping does not include course construction activities such as excavating, leveling, and shaping dirt. As a result, the course construction services were not taxable. Lastly, Arkansas exempts sprinkler installation and repair, so these services were also not taxable.

https://www.ttrus.com/sites/default/files/ar/20170112.pdf


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