{"data":{"id":"us-ar/ark.-code-ann.-26-63-402","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-63-402","heading":"Tourism tax - Definitions","body":"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 tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following: (1) (A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest. (B) As used in this subdivision (1): (i) \"Accommodations intermediary\" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (ii) \"Furnishing\" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (iii) \"Transient guest\" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis; (2) A camping fee at a public or privately owned campground, except at a federal campground; (3) The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft: (A) Watercraft; (B) Boat motor and related boat motor equipment; (C) Life jacket or cushion; (D) Water skis; or (E) Oar or paddle; and (4) The admission price to a tourist attraction. Amended by Act 2019, No. 822,§ 25, eff. 10/1/2019. Acts 2007, No. 182, § 1.\n\nIn 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 tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following:\n\n(1) (A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest. (B) As used in this subdivision (1): (i) \"Accommodations intermediary\" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (ii) \"Furnishing\" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (iii) \"Transient guest\" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;\n\n(A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.\nregular place of abode, on less than a month-to-month basis;\n\n(A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.\n\n(i) Condominium, townhouse, or rental house to a transient guest; and\n\n(ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.\n\n(B) As used in this subdivision (1): (i) \"Accommodations intermediary\" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (ii) \"Furnishing\" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (iii) \"Transient guest\" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;\n\n(i) \"Accommodations intermediary\" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;\n\n(ii) \"Furnishing\" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and\n\n(iii) \"Transient guest\" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;\n\n(2) A camping fee at a public or privately owned campground, except at a federal campground;\n\n(3) The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft: (A) Watercraft; (B) Boat motor and related boat motor equipment; (C) Life jacket or cushion; (D) Water skis; or (E) Oar or paddle; and\n\n(A) Watercraft;\n\n(B) Boat motor and related boat motor equipment;\n\n(C) Life jacket or cushion;\n\n(D) Water skis; or\n\n(E) Oar or paddle; and\n\n(4) The admission price to a tourist attraction.","path":["AR Code","Title 26","Chapter 63","Subchapter 4"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"ed9060bf09110f4e3daf5cf451665fa8b0752ac1d32eef5aa986ddcd99e8c883","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-63-401","next":"us-ar/ark.-code-ann.-26-63-403"},"notice":"GroundRules: Original legal text. Not legal advice."}