Arkansas Rental / transient occupancy tax
Rental / transient occupancy tax in Arkansas
Lodging furnished to transient guests (rentals on less than a month-to-month basis) is subject to state gross receipts tax (Ark. Code Ann. § 26-52-301(3)(A); 26 CAR § 30-501) plus a 2% state tourism tax (26 CAR § 30-1407). Local taxes may also apply.
Verified Source: 26 CAR § 30-1407; 26 CAR § 30-501 (source: Ark. Code Ann. § 26-52-301(3)(A)) · last checked 2026-10-23
Same topic in neighboring states
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