Ark. Code Ann. § 26-63-304 (2026)
Long-term rental vehicle tax
History. Acts 2007, No. 182, § 1; 2013, No. 1164, § 3; 2019, No. 910, § 4359.
Amendments. The 2013 amendment substituted “are taxable regardless of whether” for “is taxable only if” in (a)(1); and substituted “three percent (3%)” for “ten percent (10%)” in (b).
The 2019 amendment substituted “Secretary” for “Director” in (c).
Subchapter 4 — Tourism Tax
Cross References. Arkansas Tourism Development Act, § 15-11-501 et seq.
Tax levy in cities adjacent to city one mile from state line, § 26-25-104.
Effective Dates. Acts 2007, No. 182, § 32: Jan. 1, 2008.
Acts 2019, No. 822, § 27(c): Oct. 1, 2019. Effective date clause provided: “Sections 20-25 of this act are effective on the first day of the calendar quarter following the effective date of this act.”
Acts 2019, No. 910, § 6346(b): July 1, 2019. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that this act revises the duties of certain state entities; that this act establishes new departments of the state; that these revisions impact the expenses and operations of state government; and that the sections of this act other than the two uncodified sections of this act preceding the emergency clause titled ‘Funding and classification of cabinet-level department secretaries’ and ‘Transformation and Efficiencies Act transition team’ should become effective at the beginning of the fiscal year to allow for implementation of the new provisions at the beginning of the fiscal year. Therefore, an emergency is declared to exist, and Sections 1 through 6343 of this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2019.”