2020 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 63 - Arkansas Special Excise Taxes
Subchapter 4 - Tourism Tax
§ 26-63-401. Definitions
As used in this subchapter:
(1) “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis;
(2) “Special event” means any attraction, festival, or other event of not more than fourteen (14) days' duration;
(3)
(A) “Tourist attraction” means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern.
(B) “Tourist attraction” does not include:
(i) A special event;
(ii) An event of a school, college, or university; or
(iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and
(4)
(A) “Watercraft” means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle.
(B) “Watercraft” does not include a tug boat or barge.
