006.05.08 Ark. Code R. § 9.15 - SERVICES SUBJECT TO TAX - LOCKSMITH SERVICES:
Example 1: A contractor or locksmith installs the initial locks in a newly constructed commercial or residential building. The contractor or locksmith should pay tax on the cost of the locks. The charge for the service of installing the locks is not subject to tax.
Example 2: A motorist locks his keys inside his automobile. The charge for unlocking the door to the automobile is subject to tax.
Example 3: Charges for the unlocking of, repair to, or service to padlocks or combination locks that are not incorporated into real property are subject to tax.
Example 4: Repairing or replacing a lock or locks in an existing home or building is subject to tax.
Ark. Code Ann. § 26-52-316
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