Arkansas Code Annotated

Ark. Code Ann. § 26-63-301 (2026)

Short-term rentals of tangible personal property — Definitions

✓ current as of May 2026

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History. Acts 2007, No. 182, § 1.

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Rent-A-Ctr. East, Inc. v. Larry Walther, in His Off. Capacity as Dir. of the Arkansas Dep't of Fin. & Admin., 2021 Ark. 10 (Ark. 2021).

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Rent-A-Ctr. East, Inc. v. Larry Walther, in His Off. Capacity as Dir. of the Arkansas Dep't of Fin. & Admin., 2021 Ark. 10 (Ark. 2021). · cites it 3× “§ 26-63-301 (b)(1). “Short-term rental” as used in section 26-63-301 “means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of motor vehicles, trailers, or farm machinery and equipment.”

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