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Arkansas has no statewide short-term rental license; cities and counties set the rules. Stays owe 6.5% state gross receipts (sales) tax plus a 2% state tourism tax, and many cities add advertising and promotion taxes.
Yes, short-term rentals (STRs) are generally legal in Arkansas, but the regulations can vary significantly depending on the local jurisdiction.
In Arkansas, the discussion around the regulation of short-term rentals (STRs) has been centered on Senate Bill 197, which proposes a specific definition and deregulation of STRs. This bill defines a short-term rental as a single-family home, condo unit, timeshare, or owner-occupied residential home offered for less than 30 days.
Arkansas does not have a centralized statewide registration requirement for short-term rentals. Instead, regulations and requirements vary depending on the location within the state. This means that the rules governing short-term rentals are established at the local city or county level rather than by the state government.
The definition and regulations for short-term rentals can vary significantly depending on the specific location. Generally, many cities in Arkansas define short-term rentals as lodging offered for periods of less than 30 consecutive days.
Stays under 30 days owe 6.5% state gross receipts tax and a 2% state tourism tax, plus local sales taxes and city advertising and promotion (A&P) taxes. Airbnb and Vrbo collect the state taxes, local sales tax and many city A&P taxes on bookings made through them; you file for direct bookings.
Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.
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