This issue has been resolved. You have to apply patch 7 for ARS 7.1. I also found the Documentation "BMC Remedy Action Request System 7.1.00 Installing and Administering BMC Remedy Mid Tier" is incorrect in setting it up. This is the response I received from BMC:
"The R&D engineers have reviewed the code and determined that it works slightly different than the way it is documented. For it to work, the custom stylesheet has to be added on the Support Files tab under standard/stylesheets and it has to be called ARSystem.css. It cannot be named arsystem.css and it cannot be in a browser specific directory. I changed the my lab setup to comply with this and now it works correctly, mid-tier loads the default stylesheet and the custom stylesheet with any custom attributes it might contain."