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Arkansas Code Title 26. Taxation § 26-63-401. Definitions

Current as of March 28, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-63-401. Definitions - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-63-401/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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