§ 26-63-404. Exemptions
There is exempted from the tourism tax levied by this subchapter the following: (1) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boy Scouts of America, chartered by the United States Congress in 1916, or the Girl Scouts of the United States of […]
§ 26-63-401. Definitions
As used in this subchapter: (1) “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis; (2) “Special event” means any attraction, festival, or other event of not more than fourteen (14) days’ duration; (3) (A) “Tourist attraction” means a theme park, a water park, a […]
§ 26-63-402. Tourism tax — Definitions
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 […]