1. (a) Short-term rental tax. The tax levied by Arkansas Code § 26-63-301 is one percent (1%) of the gross receipts or gross proceeds derived from short-term rentals of tangible personal property except for certain vehicles and equipment and items subject to the tourism tax.

2. (b) Rental vehicle tax.

   1. (1) The tax levied pursuant to Arkansas Code § 26-63-302 is equal to ten percent (10%) of the gross receipts or gross proceeds derived from the short-term rental of a motor vehicle required to be licensed, plus a local rental vehicle tax equal to the sales tax rate of the city and county in which the lessor’s business is located.
   2. (2) The tax is in addition to any state or local sales or use taxes due on the rental.

   3. (3) The tax does not apply to:

      1. (A) Trucks rented or leased for residential moving or shipping;
      2. (B) Diesel trucks rented or leased for commercial shipping; or
      3. (C) Farm equipment or machinery rented or leased for a commercial purpose.

3. (c) Long-term rental vehicle tax.

   1. (1) The tax levied by Arkansas Code § 26-63-304 is one and one-half percent (1 1/2%) of the gross receipts or gross proceeds derived from the long-term rental of motor vehicles required to be licensed.
   2. (2) The tax is applicable only if sales or use tax was not paid on the vehicle at the time of registration.

   3. (3) The tax does not apply to:

      1. (A) Trucks rented or leased for residential moving or shipping;
      2. (B) Diesel trucks rented or leased for commercial shipping; or
      3. (C) Farm equipment or machinery rented or leased for a commercial purpose.

4. (d) Commercial/residential moving tax.

   1. (1) The tax levied by Arkansas Code § 26-63-303 is four and one-half percent (4 1/2%) of the gross receipts or gross proceeds derived from the short-term rental of gasoline or diesel powered trucks rented or leased for residential moving or shipping.
   2. (2) The tax also applies to the sale of any tangible personal property sold in conjunction with the rental or lease of a gasoline or diesel powered truck used for residential moving or shipping.
   3. (3) The tax is in addition to any state or local sales or use taxes due on the rental.

5. (e) Tourism tax. The tax levied by Arkansas Code § 26-63-401 et seq., is two percent (2%) of the gross receipts or gross proceeds derived from certain sales and services, including:

   1. (1) Furnishing various lodgings to transient guests;
   2. (2) Camping fees at campgrounds;
   3. (3) Rentals of various watercraft and related equipment; and
   4. (4) Admission prices to tourist attractions.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. § 26-63-101 et seq."