The gross receipts or gross proceeds derived from sales of
the services of body piercing, tattooing and electrolysis are subject to the
Arkansas Gross Receipts Tax.
1. "Body piercing" means the creation of an
opening in the body of a human being for the purpose of inserting jewelry or
means any method of placing designs, letters, scrolls, figures, symbols, or any
other marks upon or under the skin by introducing pigments or by the production
of scars to form indelible marks with the aid of needles or other instruments,
including permanent cosmetics.
"Electrolysis" means the destruction or permanent removal of hair from the
human body by the use of an electric needle, or by the use of any other kinds
of devices or appliances, from the human body.
EXEMPTIONS AND ITEMS NOT EXEMPT.
1. The service of removing hair as part of a
medical procedure by or under the direction of a licensed physician, including
the removal of hair with the use of a laser, shall be exempt from the gross
2. Studs, rings, or
other jewelry used in body piercing, and ink used in tattoos, may be purchased
by the seller of body piercing and tattooing services exempt from the gross
receipts tax or use tax for resale.
3. Needles and other equipment used to create
tattoos, perform piercings, or perform electrolysis services are consumable
goods and are subject to state and local gross receipts tax or use tax when
purchased for use by the service provider.