This bill amends the Arkansas Gross Receipts Act of 1941 by exempting certain storage services and accommodations provided by tourist camps and tourist courts from sales tax. Specifically, it removes the classification of tourist camps and tourist courts from the list of accommodations subject to sales tax, allowing these entities to operate without the burden of this tax. Additionally, the bill repeals provisions that previously included boat storage and docking fees, as well as the furnishing of camping or trailer spaces at campgrounds, in the taxable services.

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

Statutes affected:
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
Old version HB1388 Original - 2-4-2025 08:48 AM: 26-52-301(3), 26-52-316(a)
HB 1388: 26-52-301(3), 26-52-316(a)