Leathers v. Active Realty, Inc.

Arkansas Code Ann. § 26-52-301 (Repl. 1992) levies a gross receipts tax on the service of furnishing rooms by hotels, apartment hotels, lodging houses and tourist camps or courts to transient guests (“those who rent accommodations other than their regular place of abode on less than a month to month basis”). Ark. Code Ann. § 26-52-1002 (Repl. 1992) levies an additional tax for purposes of tourism on the same enterprises, adding motels and condominiums.

I believe the taxes levied by these statutes are imposed on the services furnished by the named enterprises. The rental management of privately…