AR SB566

Adds "park model units" to the definition of property subject to Arkansas sales tax calculation methods, alongside manufactured homes, modular homes, and mobile homes under state tax code § 26-52-514(a)

Defines "park model unit" as a factory-built unit produced in compliance with the American National Standards Institute A119.5 Park Model RV Standard (as of January 1, 2020 or more stringent standards) and designed for occupancy when installed and anchored with transportation elements removed

Requires sellers of park model units to obtain permits and report sales to the Department of Finance and Administration, including invoices, purchaser information, and unit specifications

Imposes sales tax on initial sales of park model units at 62% of the acquisition price; exempts subsequent sales and mobile homes from tax

Declares an emergency clause due to the Department of Finance and Administration's recent change in interpreting park model units as recreational vehicles rather than manufactured homes, creating confusion, additional tax liability, and delays in title issuance