Right to Sublet
Tenants can sublet unless their lease says otherwise. Breaking lease terms could lead to eviction or penalties. [1]
If the lease doesn’t mention subletting, talk to the landlord. If permission is needed, use a Landlord Consent Form.
Short-Term Lodgings Tax
Rentals with lease term of 30 days or less (including subleases) are taxed at the state, county, and city levels if within city limits. The state of Arkansas collects these taxes. [2]
Taxes on short-term rentals:
- 6.5% state sales tax [3]
- 2% state tourism tax [4]
- County sales tax (varies)
- City sales tax (varies)
- Additional local hotel/tourism taxes may apply
Some cities may also require a short-term rental (STR) business license through the city clerk.