Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas HB1388: TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; AND TO EXEMPT THE SERVICE OF FURNISHING ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958
Status: Failed, May 5, 2025
What the bill says
An act to be entitled an act to amend the services to which sales tax applies; to exempt certain storage services from sales tax; to exempt the service of furnishing accommodations by a tourist camp or a tourist court from sales tax, as affirmed by referred act 19 of 1958; and for other purposes. subtitle to exempt certain storage services from sales tax; and to exempt the service of furnishing accommodations by a tourist camp or a tourist court from sales tax, as affirmed by referred act 19 of 1958.
From the introduced text:
An Act To Be Entitled AN ACT TO AMEND THE SERVICES TO WHICH SALES TAX APPLIES; TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; TO EXEMPT THE SERVICE OF FURNISHING ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958; AND FOR OTHER PURPOSES. Subtitle TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; AND TO EXEMPT THE SERVICE OF FURNISHING ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code § 26-52-301(3)(A)(i), concerning the services subject to the tax levied under the Arkansas Gross Receipts Act of 1941, is amended to read as follows: (A)(i) Service of furnishing rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hotels, lodging houses, tourist camps, tourist courts, property management companies, accommodations intermediaries, or any other provider of accommodations to transient guests other than a tourist camp or a tourist court. 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(10), concerning *JLL117* 02-13-2025 12:24:06 JLL117 As Engrossed: H2/13/25 HB1388 services subject to sales tax, are repealed. (9) Boat storage and docking fees; (10) The furnishing of camping spaces or trailer spaces at public or privately owned …