Arkansas Statewide Rule

Arkansas State Sales and Tourism Tax on Short-Term Rentals

Some RestrictionsApplies statewide across Arkansas (2026)

Key Facts

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

Last verified: September 5, 2026Source: Arkansas Code § 26-63-402 - Tourism Tax (short-term lodging)

Summary

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.

In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following: (1) (A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.

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

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.

Frequently Asked Questions

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.

Sources

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