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AR HB1388

Bill

Status

Failed

5/5/2025

Primary Sponsor

Deann Vaught

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Exempts tourist camps and tourist courts from the sales tax currently applied to lodging accommodations provided to transient guests

  • Repeals sales tax on boat storage and docking fees

  • Repeals sales tax on camping spaces and trailer spaces at public or private campgrounds (except federal campgrounds) when furnished on less than a month-to-month basis

  • Effective date is the first day of the calendar quarter following the act's effective date

Legislative Description

To Exempt Certain Storage Services From Sales Tax; And To Exempt The Service Of Furnishing Accommodations By A Tourist Camp Or A Tourist Court From Sales Tax, As Affirmed By Referred Act 19 Of 1958.

Last Action

Died in House Committee at Sine Die adjournment.

5/5/2025

Committee Referrals

Revenue and Taxation2/4/2025

Full Bill Text

No bill text available