This bill amends the Arkansas sales tax code by exempting certain storage services from sales tax. Specifically, it repeals the provisions that previously included boat storage and docking fees, as well as the furnishing of camping or trailer spaces at campgrounds (excluding federal campgrounds) on a less than month-to-month basis.

Additionally, the bill establishes an effective date for these changes, stating that the repeal will take effect on the first day of the calendar quarter following the enactment of the act. This legislative change aims to alleviate the tax burden on individuals and businesses utilizing storage services in Arkansas.

Statutes affected:
HB 1342: 26-52-316(a)