An act TO AMEND THE SERVICES TO WHICH SALES TAX 10 APPLIES, the official text

Stricken language would be deleted from and underlined language would be added to present law.

1 State of Arkansas             As Engrossed: H2/13/25
2 95th General Assembly
                                   A Bill

3 Regular Session, 2025                                           HOUSE BILL 1388

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5 By: Representative Vaught

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8                            For An Act To Be Entitled

9          AN ACT TO AMEND THE SERVICES TO WHICH SALES TAX

10         APPLIES; TO EXEMPT CERTAIN STORAGE SERVICES FROM

11         SALES TAX; TO EXEMPT THE SERVICE OF FURNISHING

12         ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT

13         FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF

14         1958; AND FOR OTHER PURPOSES.

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17                              Subtitle

18                       TO EXEMPT CERTAIN STORAGE SERVICES FROM

19                       SALES TAX; AND TO EXEMPT THE SERVICE OF

20                       FURNISHING ACCOMMODATIONS BY A TOURIST

21                       CAMP OR A TOURIST COURT FROM SALES TAX,

22                       AS AFFIRMED BY REFERRED ACT 19 OF 1958.

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24 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

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26         SECTION 1. Arkansas Code � 26-52-301(3)(A)(i), concerning the services

27 subject to the tax levied under the Arkansas Gross Receipts Act of 1941, is

28 amended to read as follows:

29                       (A)(i) Service of furnishing rooms, suites, condominiums,

30 townhouses, rental houses, or other accommodations by hotels, apartment

31 hotels, lodging houses, tourist camps, tourist courts, property management

32 companies, accommodations intermediaries, or any other provider of

33 accommodations to transient guests other than a tourist camp or a tourist

34 court.

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36         SECTION 2. Arkansas Code � 26-52-316(a)(9) and (10), concerning

    *JLL117*                                                      02-13-2025 12:24:06 JLL117
    As Engrossed: H2/13/25                                          HB1388

1 services subject to sales tax, are repealed.

2       (9) Boat storage and docking fees;

3       (10) The furnishing of camping spaces or trailer spaces at

4 public or privately owned campgrounds, except for federal campgrounds, on

5 less than a month-to-month basis;

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7       SECTION 3. EFFECTIVE DATE. Sections 1 and 2 of this act are effective

8 on the first day of the calendar quarter following the effective date of this

9 act.

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11                                   /s/Vaught

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