The bill amends the Arkansas Gross Receipts Act of 1941 to exempt certain services from sales tax. Specifically, it removes the service of furnishing accommodations by tourist camps and tourist courts from the taxable services list, allowing these establishments to operate without the burden of sales tax. Additionally, the bill repeals provisions that previously taxed boat storage and docking fees, as well as the furnishing of camping or trailer spaces at campgrounds, except for federal campgrounds.

The effective date for these changes is set for the first day of the calendar quarter following the enactment of the bill. This legislative change aims to provide relief to specific service providers in the tourism and storage sectors, potentially encouraging more business in these areas.

Statutes affected:
Old version HB1388 Original - 2-4-2025 08:48 AM: 26-52-301(3), 26-52-316(a)
Old version HB1388 V2 - 2-13-2025 10:02 AM: 26-52-301(3), 26-52-316(a), 02-13-2025
Old version HB1388 V3 - 2-13-2025 12:24 PM: 26-52-301(3), 26-52-316(a), 02-13-2025
HB 1388: 26-52-301(3), 26-52-316(a)