Short-Term Rental Regulations in Arkansas
State Overview
No statewide STR preemption; Arkansas has no general-sales-tax-act preemption of local STR bans. HB1790 (2025), which would have barred local governments from banning or capping short-term rentals, died on the House Calendar at Sine Die adjournment (May 2025) and was never enacted. The state imposes a 6.5% + 2% Gross Receipts (Sales) Tax + Tourism Tax in addition to any local taxes. Cities in Arkansas
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Eureka Springs | ✓ Required | 14.375% | No limit | No | → |
| Fayetteville | ✓ Required | 13.75% | No annual cap · per-stay limit | Varies | → |
| Hot Springs | ✓ Required | 14.5% | No limit | No | → |
Arkansas' STR Landscape
Arkansas does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 6.5% + 2% Gross Receipts (Sales) Tax + Tourism Tax in addition to local taxes.
Regulation varies significantly across cities. Some cities (Fayetteville) require primary residence, while others (Eureka Springs, Hot Springs) allow non-owner-occupied rentals. Tax rates vary from 13.75% to 14.5%.
Popular Short-Term Rental Markets
High-demand markets in other states — compare their permit, tax, and day-limit rules:
- Short-term rental rules in Nashville
- Short-term rental rules in Miami Beach
- Vacation rental rules in Asheville
- Myrtle Beach, SC rental rules
- Gatlinburg STR regulations
- Austin STR regulations
- Short-term rental rules in New Orleans
- Vacation rental rules in San Diego
- Vacation rental rules in Savannah
- Vacation rental rules in Scottsdale
Other States
Alabama 7 cities Alaska 1 city Arizona 9 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Idaho 3 cities Illinois 7 cities Indiana 4 cities Kentucky 3 cities Louisiana 2 cities Maine 4 cities Maryland 4 cities Massachusetts 6 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 12 cities North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Tennessee 7 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city