Ark. Code Ann. § 26-74-212

Applicability of tax

Applied in 3 court decisions — leading case Hotels.com, L.P. v. Pine Bluff Advertising & Promotion Comission (2013)

Most recently applied in HOTELS.COM, L.P. HOTWIRE, INC. TRIP NETWORK, INC. (D/B/A CHEAPTICKETS.COM) EXPEDIA, INC. INTERNETWORK PUBLISHING CORP. (D/B/A LODGING.COM) ORBITZ, LLC PRICELINE.COM INCORPORATED (N/K/A BOOKING HOLDINGS, INC.) PRICELINE.COM, LLC TRAVELOCITY.COM, L.P. (N/K/A TVL LP) TRAVELWEB, LLC AND SITE59.COM, LLC v. PINE BLUFF ADVERTISING AND PROMOTION COMMISSION, JEFFERSON COUNTY, ARKANSAS, AND ALL OTHERS SIMILARLY SITUATED CITY OF NORTH LITTLE ROCk, ARKANSAS, AND ALL OTHERS SIMILARLY SITUATED And the STATE OF ARKANSAS (May 2024)

Acts 1981 (1st Ex

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

Applicability of tax

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.