ARM 42.14.304

42.14.104 MULTIPURPOSE FACILITIES (1) A lodging facility room used for a purpose other than lodging (such as meeting rooms) is not subject to the tax. (2) A lodging facility room used for lodging and another purpose is subject to the tax. (3) Rooms supplied with beds are presumed to be rented for purpose of lodging unless the contrary is conclusively established by the owner or operator.