Arkansas landlord and tenant rules

Seayora publishes 8 Arkansas rules, covering security deposits, notice periods, rent regulation, contractor sales tax. Every one is composed from the statute it cites and links to that statute on the state’s own code site.

Arkansas at a glance

RuleArkansas
How long does a landlord have to return a security deposit in Arkansas?60 days
How much can a landlord charge for a security deposit in Arkansas?2 months of rent
How many days does a tenant get to pay late rent in Arkansas?3 days (notice to vacate)
How much notice must a landlord give to end a tenancy in Arkansas?30 days
Is there rent control in Arkansas?Prohibited by state law
Do contractors charge sales tax in Arkansas?Consumer of materials
Is appliance repair taxable in Arkansas?Taxable, with the parts
Is contractor labor taxable in Arkansas?Taxable — residential and commercial

Security deposits in Arkansas

How long does a landlord have to return a security deposit in Arkansas?

In Arkansas, a landlord has 60 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. This is Ark. Code § 18-16-305.

Full answer and the checkable figures.

How much can a landlord charge for a security deposit in Arkansas?

In Arkansas, a security deposit is capped at 2 months of rent. Two months' rent. This is Ark. Code § 18-16-305.

Full answer and the checkable figures.

Notice periods in Arkansas

How many days does a tenant get to pay late rent in Arkansas?

In Arkansas, a landlord must give 3 days written notice to vacate before filing a nonpayment eviction. It is a notice to leave rather than a demand to pay. This is Ark. Code §§ 18-17-704(b), 18-60-304.

Either party may end a month-to-month tenancy with written notice at least 30 days before the termination date. For nonpayment, the unlawful-detainer statute requires three days' written notice to quit and a demand for possession before a case can be brought. No entry-notice or rent-increase notice period is published here.

Full answer and the checkable figures.

How much notice must a landlord give to end a tenancy in Arkansas?

In Arkansas, a landlord must give 30 days written notice to end a tenancy or decline to renew it. This is Ark. Code §§ 18-17-704(b), 18-60-304.

Either party may end a month-to-month tenancy with written notice at least 30 days before the termination date. For nonpayment, the unlawful-detainer statute requires three days' written notice to quit and a demand for possession before a case can be brought. No entry-notice or rent-increase notice period is published here.

Full answer and the checkable figures.

Rent regulation in Arkansas

Is there rent control in Arkansas?

No. Arkansas has no statewide rent control, and its cities and counties cannot simply adopt their own: a city, county or other local government may not enact, maintain or enforce an ordinance or resolution that would have the effect of controlling the amount of rent charged for leasing private residential or commercial property. This is Ark. Code § 14-16-601.

Full answer and the checkable figures.

Contractor sales tax in Arkansas

Do contractors charge sales tax in Arkansas?

In Arkansas a contractor is treated as the CONSUMER of the materials they build into real property. That means the contractor pays sales tax when they buy the materials, and does not add sales tax to the customer's invoice for that work — the tax is already inside the price. Arkansas also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: Ark. Code §26-52-301(3) (services taxed, including repair and maintenance of nonmechanical, passive or manually operated components of buildings).

Full answer and the checkable figures.

Is appliance repair taxable in Arkansas?

Yes. Arkansas taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: Ark. Code §26-52-301(3) (services taxed, including repair and maintenance of nonmechanical, passive or manually operated components of buildings).

Full answer and the checkable figures.

Is contractor labor taxable in Arkansas?

Yes. Arkansas taxes the LABOR on repair and maintenance work to real property, on both residential and commercial jobs. Repair and maintenance is not the same thing as a capital improvement, which is exempt to the customer in Arkansas — the classification of the job is what decides the tax, not the wording on the invoice. Source: Ark. Code §26-52-301(3) (services taxed, including repair and maintenance of nonmechanical, passive or manually operated components of buildings).

Full answer and the checkable figures.

Sources

  • Ark. Code § 14-16-601
  • Ark. Code § 18-16-305
  • Ark. Code §26-52-301(3) (services taxed, including repair and maintenance of nonmechanical, passive or manually operated components of buildings).
  • Ark. Code §§ 18-17-704(b), 18-60-304

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

This is a summary of a state’s published guidance, not tax or legal advice. Rates and rules change, local jurisdictions add their own, and the treatment of a specific job depends on the contract and the work. Check the citation and speak to a CPA or a state tax adviser before relying on it.

How Seayora uses these rules

Security deposits. Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

Notice periods. Seayora computes the notice this rule requires from the tenancy’s own dates — for a renewal offer, a rent increase or a served notice — and will not serve one that is short unless the owner records a reason. The answer above is the rule the product enforces.

Rent regulation. This page states whether the state lets its cities control rent, and any statewide limit on an increase, so a renewal can be checked before it is offered. In New York City, Seayora’s rent-increase advisor goes further: it computes the highest increase the Rent Guidelines Board order and the Good Cause standard allow for each apartment, with the law cited, and gives no number where the law is not verified.

Contractor sales tax. Seayora resolves this rule on every invoice a contractor raises — per line, from the job site’s own address — and prints the rate, the jurisdiction and this citation on the document itself, so the estimate a customer accepts is the invoice they are billed. Where the rule is more nuanced than a single answer, Seayora refuses to guess a total rather than quoting a confident wrong one.

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