{"data":{"id":"us-ar/ark.-code-ann.-26-63-301","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-63-301","heading":"Short-term rentals of tangible personal property - Definitions","body":"(a) As used in this section: (1) \"Motor vehicle\" means any vehicle required to be licensed for highway use under Arkansas law; and (2) \"Short-term rental\" means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of motor vehicles, trailers, or farm machinery and equipment. (b) (1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a short-term rental tax of one percent (1%) on the gross receipts received from the short-term rental of tangible personal property. (2) The tax levied by this section is applicable to a short-term rental regardless of whether the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid on the rented tangible personal property at the time of purchase. (c) The tax levied by this section does not apply to the lease or rental of: (1) A diesel truck leased or rented for commercial shipping; and (2) Farm machinery or farm equipment leased or rented for a commercial purpose. (d) The tax levied by this section does not apply to a short-term rental of tangible personal property that is subject to the tourism tax levied in § 26-63-401 et seq. Acts 2007, No. 182, § 1.\n\n(a) As used in this section: (1) \"Motor vehicle\" means any vehicle required to be licensed for highway use under Arkansas law; and (2) \"Short-term rental\" means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of motor vehicles, trailers, or farm machinery and equipment.\n\n(1) \"Motor vehicle\" means any vehicle required to be licensed for highway use under Arkansas law; and\n\n(2) \"Short-term rental\" means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of motor vehicles, trailers, or farm machinery and equipment.\n\n(b) (1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a short-term rental tax of one percent (1%) on the gross receipts received from the short-term rental of tangible personal property. (2) The tax levied by this section is applicable to a short-term rental regardless of whether the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid on the rented tangible personal property at the time of purchase.\n\n(1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a short-term rental tax of one percent (1%) on the gross receipts received from the short-term rental of tangible personal property.\n\n(2) The tax levied by this section is applicable to a short-term rental regardless of whether the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid on the rented tangible personal property at the time of purchase.\n\n(c) The tax levied by this section does not apply to the lease or rental of: (1) A diesel truck leased or rented for commercial shipping; and (2) Farm machinery or farm equipment leased or rented for a commercial purpose.\n\n(1) A diesel truck leased or rented for commercial shipping; and\n\n(2) Farm machinery or farm equipment leased or rented for a commercial purpose.\nperty at the time of purchase.\n\n(c) The tax levied by this section does not apply to the lease or rental of: (1) A diesel truck leased or rented for commercial shipping; and (2) Farm machinery or farm equipment leased or rented for a commercial purpose.\n\n(1) A diesel truck leased or rented for commercial shipping; and\n\n(2) Farm machinery or farm equipment leased or rented for a commercial purpose.\n\n(d) The tax levied by this section does not apply to a short-term rental of tangible personal property that is subject to the tourism tax levied in § 26-63-401 et seq.","path":["AR Code","Title 26","Chapter 63","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"3dbafd6738cae27a21091799ef41ce21f9d7ff72f986f27a2509b23b4fff3b0c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-63-205","next":"us-ar/ark.-code-ann.-26-63-302","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}