{"id":6042,"date":"2020-10-29T20:42:40","date_gmt":"2020-10-29T20:42:40","guid":{"rendered":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/"},"modified":"2022-07-11T16:45:53","modified_gmt":"2022-07-11T16:45:53","slug":"arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator","status":"publish","type":"post","link":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/","title":{"rendered":"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator"},"content":{"rendered":"<h3>As the sharing economy continues to expand, businesses that create online platforms to facilitate those transactions may be required to collect sales and use tax under economic nexus and marketplace facilitator rules.<\/h3>\n<p><em>By: Betsy Tuck, SALT Manager<\/em><\/p>\n<p>The sharing economy is everywhere. Where there is a good or service to sell and a buyer, there is a platform to facilitate that transaction. Some of the most well-known platforms are in the retail (e.g., Amazon and Etsy), transportation (e.g., Uber and Lyft) and real estate (e.g., Airbnb and VRBO) industries.<\/p>\n<p>On August 20, 2020, the <a href=\"https:\/\/www.ark.org\/dfa-act896\/index.php\/api\/document\/download\/20190925.pdf\">Arkansas Department of Finance and Administration (DFA) issued a legal opinion<\/a> to a taxpayer requesting guidance on the taxation of its new business model, described as an online car-sharing platform (also known as \u201cpeer-to-peer\u201d model).<\/p>\n<p>In this \u201cpeer-to-peer\u201d model, the Car Rental Facilitation Company (Taxpayer) would allow private and commercial vehicle owners to list vehicles online for short-term rental through Taxpayer\u2019s online platform for a fee. Additional facts regarding the platform are:<\/p>\n<ul>\n<li>The platform is intended for short-term rentals;<\/li>\n<li>Those listing vehicles (\u201chosts\u201d) would set their own rates with assistance from Taxpayer;<\/li>\n<li>Customers (\u201cguests\u201d) will rent vehicles through Taxpayer\u2019s website or mobile application;<\/li>\n<li>Taxpayer reviews and approves all hosts and guests before a rental may take place;<\/li>\n<li>Vehicles will typically be delivered by the host to guest\u2019s location; and,<\/li>\n<li>Taxpayer\u2019s principal place of business is located outside the state of Arkansas.<\/li>\n<\/ul>\n<p>Taxpayer asked DFA for legal opinions on various taxability issues and responsibilities on behalf of Taxpayer and hosts. Legal declined to opine on responsibilities of hosts, but some of Taxpayer\u2019s responsibilities were summarized as follows:<\/p>\n<ol>\n<li>Taxpayer would be considered a marketplace facilitator for transactions which involve short-term rentals of vehicles supplied by hosts. In Arkansas, a marketplace facilitator is defined as \u201ca person that facilitates the sale of tangible personal property, taxable services . . . or specified digital products by: (A) Listing or advertising tangible personal property, taxable services . . . or specified digital products for sale in a forum; and (B) Either directly or indirectly through an agreement or arrangement with a third party, collecting payment from a purchaser and transmitting the payment to the person selling the tangible personal property, taxable services . . . or specified digital products, regardless of whether the person receives compensation or other consideration in exchange for the person\u2019s services in collection and transmitting the payment.\u201d<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/li>\n<li>Taxpayer must collect gross receipts (i.e., sales) tax and rental vehicle tax for rentals of vehicles through the marketplace if they have met the threshold requirements of $100,000 of aggregate sales or 200 transactions in the current or preceding calendar year.<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a> It is interesting to note that this ruling extends the marketplace facilitator collection requirements to the vehicle rental tax considering that tax is separate from the sales tax, though, it is reported on the same form as the sales tax.<\/li>\n<li>If Taxpayer meets the economic nexus thresholds and must collect and remit tax, the sale (rental) will be sourced to the location where the guest takes receipt of the vehicle. If the guest takes receipt of the vehicle at the guest\u2019s home address, then the sale would be sourced to the guest\u2019s home address.<\/li>\n<\/ol>\n<p>As new business models emerge in response to the growth of the sharing economy, business owners must be mindful of their potential tax obligations. Aprio\u2019s SALT team has experience with these new economic nexus and marketplace facilitator rules. We can assist your business to ensure that it complies with its sales and use tax obligations and that it does not incur unexpected liabilities and penalties. We constantly monitor these and other important state tax topics, and we will include any significant developments in future issues of the Aprio SALT Newsletter.<\/p>\n<p><i>Contact\u00a0Betsy Tuck, SALT Manager<\/i><em>\u00a0<i>at\u00a0<a href=\"mailto:betsy.tuck@aprio.com\">betsy.tuck@aprio.com<\/a><\/i><\/em>\u00a0<i>or\u00a0<\/i><i><a href=\"https:\/\/aprio.com\/people\/jeff-glickman\/\">Jeff Glickman<\/a>, partner-in-charge of Aprio\u2019s SALT practice, at\u00a0<a href=\"mailto:jeff.glickman@aprio.com\">jeff.glickman@aprio.com<\/a>\u00a0<\/i><i>for more information.<\/i><\/p>\n<p><em>This article was featured in the <a href=\"https:\/\/www.aprio.com\/media\/newsletters\/SALTnews-10-20.html\">October 2020 SALT Newsletter<\/a>.<\/em><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Ark. Code Ann. \u00a7 26-52-103(36).\u00a0 A \u201cforum\u201d can be physical or electronic.\u00a0 <em>See<\/em> Ark. Code Ann. \u00a7 26-52-103(35).<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Ark. Code Ann. \u00a7 26-52-111.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As the sharing economy continues to expand, businesses that create online platforms to facilitate those transactions may be required to collect sales and use tax under economic nexus and marketplace facilitator rules. By: Betsy Tuck, SALT Manager The sharing economy is everywhere. Where there is a good or service to sell and a buyer, there…<\/p>\n","protected":false},"author":181,"featured_media":7563,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_eb_attr":"","footnotes":""},"categories":[100],"tags":[],"industry":[],"service":[45],"location":[],"resource_type":[73],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator - Aprio<\/title>\n<meta name=\"description\" content=\"Aprio Insights on the Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator. Read the article.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator - Aprio\" \/>\n<meta property=\"og:description\" content=\"Aprio Insights on the Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator. Read the article.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/\" \/>\n<meta property=\"og:site_name\" content=\"Aprio\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aprioadvisors\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-29T20:42:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-11T16:45:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1253\" \/>\n\t<meta property=\"og:image:height\" content=\"836\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Betsy Tuck\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AprioAdvisors\" \/>\n<meta name=\"twitter:site\" content=\"@AprioAdvisors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Betsy Tuck\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/\"},\"author\":{\"name\":\"Betsy Tuck\",\"@id\":\"https:\/\/www.aprio.com\/#\/schema\/person\/88f3385ffb5244e56bbe788805aa4d78\"},\"headline\":\"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator\",\"datePublished\":\"2020-10-29T20:42:40+00:00\",\"dateModified\":\"2022-07-11T16:45:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/\"},\"wordCount\":695,\"publisher\":{\"@id\":\"https:\/\/www.aprio.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg\",\"articleSection\":[\"Taxes\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/\",\"url\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/\",\"name\":\"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator - Aprio\",\"isPartOf\":{\"@id\":\"https:\/\/www.aprio.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg\",\"datePublished\":\"2020-10-29T20:42:40+00:00\",\"dateModified\":\"2022-07-11T16:45:53+00:00\",\"description\":\"Aprio Insights on the Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator. Read the article.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#primaryimage\",\"url\":\"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg\",\"contentUrl\":\"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg\",\"width\":1253,\"height\":836},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.aprio.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.aprio.com\/#website\",\"url\":\"https:\/\/www.aprio.com\/\",\"name\":\"Aprio\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.aprio.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.aprio.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.aprio.com\/#organization\",\"name\":\"Aprio\",\"url\":\"https:\/\/www.aprio.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.aprio.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/haw-aprio-article-header.png\",\"contentUrl\":\"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/haw-aprio-article-header.png\",\"width\":535,\"height\":536,\"caption\":\"Aprio\"},\"image\":{\"@id\":\"https:\/\/www.aprio.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/aprioadvisors\/\",\"https:\/\/x.com\/AprioAdvisors\",\"https:\/\/www.linkedin.com\/company\/aprio\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.aprio.com\/#\/schema\/person\/88f3385ffb5244e56bbe788805aa4d78\",\"name\":\"Betsy Tuck\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.aprio.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c4456cd389896bd2e58b65611ac0dca7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c4456cd389896bd2e58b65611ac0dca7?s=96&d=mm&r=g\",\"caption\":\"Betsy Tuck\"},\"url\":\"https:\/\/www.aprio.com\/author\/betsy-tuck\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator - Aprio","description":"Aprio Insights on the Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator. Read the article.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/","og_locale":"en_US","og_type":"article","og_title":"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator - Aprio","og_description":"Aprio Insights on the Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator. Read the article.","og_url":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/","og_site_name":"Aprio","article_publisher":"https:\/\/www.facebook.com\/aprioadvisors\/","article_published_time":"2020-10-29T20:42:40+00:00","article_modified_time":"2022-07-11T16:45:53+00:00","og_image":[{"width":1253,"height":836,"url":"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg","type":"image\/jpeg"}],"author":"Betsy Tuck","twitter_card":"summary_large_image","twitter_creator":"@AprioAdvisors","twitter_site":"@AprioAdvisors","twitter_misc":{"Written by":"Betsy Tuck","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#article","isPartOf":{"@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/"},"author":{"name":"Betsy Tuck","@id":"https:\/\/www.aprio.com\/#\/schema\/person\/88f3385ffb5244e56bbe788805aa4d78"},"headline":"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator","datePublished":"2020-10-29T20:42:40+00:00","dateModified":"2022-07-11T16:45:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/"},"wordCount":695,"publisher":{"@id":"https:\/\/www.aprio.com\/#organization"},"image":{"@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#primaryimage"},"thumbnailUrl":"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg","articleSection":["Taxes"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/","url":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/","name":"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator - Aprio","isPartOf":{"@id":"https:\/\/www.aprio.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#primaryimage"},"image":{"@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#primaryimage"},"thumbnailUrl":"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg","datePublished":"2020-10-29T20:42:40+00:00","dateModified":"2022-07-11T16:45:53+00:00","description":"Aprio Insights on the Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator. Read the article.","breadcrumb":{"@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#primaryimage","url":"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg","contentUrl":"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/iStock-1191718909.jpg","width":1253,"height":836},{"@type":"BreadcrumbList","@id":"https:\/\/www.aprio.com\/arkansas-ruling-treats-short-term-car-rental-platform-as-a-marketplace-facilitator\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.aprio.com\/"},{"@type":"ListItem","position":2,"name":"Arkansas Ruling Treats Short-Term Car Rental Platform as a Marketplace Facilitator"}]},{"@type":"WebSite","@id":"https:\/\/www.aprio.com\/#website","url":"https:\/\/www.aprio.com\/","name":"Aprio","description":"","publisher":{"@id":"https:\/\/www.aprio.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.aprio.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.aprio.com\/#organization","name":"Aprio","url":"https:\/\/www.aprio.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.aprio.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/haw-aprio-article-header.png","contentUrl":"https:\/\/www.aprio.com\/wp-content\/uploads\/2022\/06\/haw-aprio-article-header.png","width":535,"height":536,"caption":"Aprio"},"image":{"@id":"https:\/\/www.aprio.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/aprioadvisors\/","https:\/\/x.com\/AprioAdvisors","https:\/\/www.linkedin.com\/company\/aprio\/"]},{"@type":"Person","@id":"https:\/\/www.aprio.com\/#\/schema\/person\/88f3385ffb5244e56bbe788805aa4d78","name":"Betsy Tuck","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.aprio.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c4456cd389896bd2e58b65611ac0dca7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c4456cd389896bd2e58b65611ac0dca7?s=96&d=mm&r=g","caption":"Betsy Tuck"},"url":"https:\/\/www.aprio.com\/author\/betsy-tuck\/"}]}},"_links":{"self":[{"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/posts\/6042"}],"collection":[{"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/users\/181"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/comments?post=6042"}],"version-history":[{"count":0,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/posts\/6042\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/media\/7563"}],"wp:attachment":[{"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/media?parent=6042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/categories?post=6042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/tags?post=6042"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/industry?post=6042"},{"taxonomy":"service","embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/service?post=6042"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/location?post=6042"},{"taxonomy":"resource_type","embeddable":true,"href":"https:\/\/www.aprio.com\/wp-json\/wp\/v2\/resource_type?post=6042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}