Arkansas requires short-term rental operators to collect state sales tax (6.5%) and a 2% statewide tourism tax on all lodging rentals under 30 days, regardless of platform or local regulations.
Arkansas Code 26-52-301 imposes the state gross receipts (sales) tax on accommodations rented for fewer than 30 consecutive days. Additionally, Arkansas Code 26-63-401 imposes a 2% tourism tax on lodging. Hosts must register with the Department of Finance and Administration, collect these taxes, and remit monthly. Platforms like Airbnb collect on hosts' behalf in many cases, but the host remains responsible. Local A&P (advertising and promotion) taxes may also apply on top of state taxes.
Failure to register, collect, or remit state taxes results in penalties, interest charges, and potential audit liability under Arkansas tax enforcement statutes.
See how Washington County's taxes & fees rules stack up against other locations.
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