Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://dfa.arkansas.gov
Tax Breakdown
6.5%
State Sales Tax
2%
Lodging / TOT
Est. Total Tax Burden~10.5%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR licensing requirements. Gross receipts tax applies to rentals under 30 days. Cities may add local taxes. Generally permissive environment.
Major City Rules
2 cities tracked
Fayetteville
Host Friendly
Business license advisable, no STR-specific rules
Hot Springs
Host Friendly
State and local tax collection required
Housing Market Data — US Census ACS
ACS 5-Year 2022
1,371,709
Total Housing Units
14.6%
Vacancy Rate
66.2%
Owner-Occupied
33.8%
Renter-Occupied
49,992
Seasonal/Vacation Units
3.6%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.