AR SB628

Requires accommodations intermediaries to collect and remit sales tax and tourism tax on room arrangements they facilitate for transient guests

Defines "accommodations intermediary" as any person other than the owner, operator, or manager who brokers, coordinates, or arranges accommodation sales or use

Defines "furnishing" to include brokering, coordinating, making available, or otherwise arranging for the sale or use of accommodations by a purchaser

Applies sales and tourism tax requirements to rooms, suites, condominiums, townhouses, rental houses, and other accommodations provided to transient guests (those renting less than month-to-month)

Adds requirement that any person collecting tax under sales tax chapter must remit the tax to the state in accordance with applicable provisions