Does Airbnb collect Arkansas taxes automatically?

Airbnb and Vrbo typically collect the 6.5% state sales tax and 2% tourism tax on behalf of hosts, but hosts should verify and remain responsible for accurate remittance.

Are stays over 30 days taxable?

No. Rentals of 30 or more consecutive days to the same guest are exempt from the state lodging sales tax and tourism tax under Arkansas law.

Arkansas Taxes & Fees Law: Statewide Short-Term Rentals Rules (2026)

Key Facts

State sales tax: 6.5%
Tourism tax: 2% statewide
Threshold: Under 30 days
Filing: Monthly remittance
Registration: DFA required

Source: Arkansas Code § 26-63-402 - Tourism Tax (short-term lodging)

Full Breakdown

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.

Violations & Penalties

Failure to register, collect, or remit state taxes results in penalties, interest charges, and potential audit liability under Arkansas tax enforcement statutes.

Arkansas State Sales and Tourism Tax on Short-Term Rentals

Key Facts

Full Breakdown

Violations & Penalties

Frequently Asked Questions

Sources

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