006.05.08 Ark. Code R. 004-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.)

B. Camping or trailer spaces rented on a month-to-month basis are not subject to the tax. The criteria for a month-to-month rental are set forth in GR-8(B).

C. The tax levied by this section applies to the furnishing of spaces in campgrounds owned or operated by:

1. The State of Arkansas, its agencies, or political subdivisions; and

2. Cities, counties, or their political subdivisions.

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.

E. Any charges for water, electrical, or sewer hookups are an integral part of the charge for the use of the space and are included in the amount subject to tax.

Notes

006.05.08 Ark. Code R. 004-GR-9.14

Ark. Code Ann. § 26-52-316