2012 Arkansas Code
Title 11 - Labor and Industrial Relations
Chapter 4 - Wage and Hour Regulations Generally
Subchapter 2 - -- Minimum Wage Law
§ 11-4-213 - Allowance for furnishing board, lodging, apparel, etc.

(a) Every employer of an employee engaged in any occupation in which board, lodging, apparel, or other items and services are customarily and regularly furnished to the employee for his or her benefit shall be entitled to an allowance for the reasonable value of board, lodging, apparel, or other items and services as part of the hourly wage rate provided in § 11-4-210 in an amount not to exceed thirty cents (30cent(s)) per hour.

(b) In determining whether an employee received board, lodging, apparel, or other items and services having a reasonable value of less than thirty cents (30cent(s)) per hour during any work week, the Director of the Department of Labor may require the employee to show to the satisfaction of the director that the reasonable value of items and services received by the employee was less than the amount determined by the employer as the amount by which the wage paid the employee was deemed to be increased under this section.