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As of October 1, 2009, in Arkansas, purchasers of travel trailers, defined as trailers providing temporary living quarters, having wheels and a hitch or fifth wheel for towing, and required to be licensed for highway use, are entitled to a credit or rebate on local sales or use tax paid if the amount exceeds $2,500. This applies only to travel trailers purchased after the stated date and does not include taxes levied in border or model cities. To claim the credit or rebate, the purchaser must certify the purchase, register the trailer, and submit required documentation. Travel trailers with temporary living quarters at time of purchase qualify.
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