In Arkansas, specific maintenance and repair services subject to sales tax include:

1. Automobile Repairs: Labor for vehicle maintenance, repairs, and parts installation on cars, trucks, and other motor vehicles.

2. Appliance Repairs: Services involving the repair and maintenance of household appliances such as refrigerators, washing machines, and ovens.

3. Electronics Repairs: Maintenance and repair services for electronic devices, including computers, smartphones, and home entertainment systems.

4. Home Repair Services: Labor for home improvement tasks that involve the maintenance or repair of tangible personal property, such as plumbing, electrical work, and HVAC services.

5. Furniture Repairs: Services that involve the restoration or repair of furniture items.

These services are taxable at the combined state and local sales tax rates, as they involve tangible personal property. Businesses offering these maintenance and repair services must collect and remit the appropriate sales taxes on the total cost of the service, including labor and parts.