Services subject to tax — Furnishing camping or trailer spaces

(a)(1) 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.
(2)(A) This tax is levied in addition to the two percent (2%) tourism tax levied in Arkansas Code § 26-63-401 et seq.

(B) See 26 CAR § 30-1407.
(b)(1) Camping or trailer spaces rented on a month-to-month basis are not subject to the tax.

(2) The criteria for a month-to-month rental are set forth in 26 CAR § 30-501(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)(1) The tax levied by this section does not apply to campground spaces furnished by the federal government.

(2) In the event property owned by the federal government is leased to a nonfederal entity and the nonfederal entity uses such property for the furnishing of camping or trailer spaces (e.g., the United States Army Corps of Engineers leases property to the Arkansas State Game and Fish Commission and the commission furnishes camping or trailer spaces), then tax must be collected by the nonfederal entity on the gross receipts received by the nonfederal 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.