AR HB1627

Amends Arkansas Code § 26-52-301(5) and (6) to exclude membership dues paid to hunting or fishing clubs from sales tax when used to obtain access to land for hunting or fishing purposes.

Membership dues to hunting or fishing clubs are excluded from the tax on tickets and admissions to places of amusement or recreational events and facilities.

Membership dues to hunting or fishing clubs are also excluded from the tax on dues and membership fees to health spas, fitness clubs, and private clubs.

The exemption applies only when dues are specifically paid to obtain access to land for the primary purpose of hunting or fishing.

Effective date is the first day of the calendar quarter following the act's effective date; approved April 10, 2023.