006.05.212-GR-9.14. SERVICES SUBJECT TO TAX - FURNISHING CAMPING OR TRAILER SPACES:
AR ADC 006.05.212-GR-9.14Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-9.14
006.05.212-GR-9.14. SERVICES SUBJECT TO TAX - FURNISHING CAMPING OR TRAILER SPACES:
A. The service of furnishing camping or trailer spaces at public or privately-owned campgrounds on less than a month-to-month basis is subject to state and local gross receipts tax. This tax is levied in addition to the two percent (2%) tourism tax levied in Ark. Code Ann. § 26-63-401 et seq. (See ET-8.)
D. The tax levied by this section does not apply to campground spaces furnished by the federal government. In the event property owned by the federal government is leased to a non-federal entity and the non-federal entity uses such property for the furnishing of camping or trailer spaces, (e.g., the U.S. Army Corps of Engineers leases property to the Arkansas Game and Fish Commission (“AGFC”) and the AGFC furnishes camping or trailer spaces), then tax must be collected by the non-federal entity on the gross receipts received by the non-federal entity for furnishing camping or trailer spaces.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-316
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-9.14, AR ADC 006.05.212-GR-9.14
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