ARKANSAS LEGISLATIVE ALERT
Taxes-Sales and Use
03-25-2025 - 17:12:50

     - Indicates action since the request date.
 


Track: Taxes-Sales & Use   Request Date: 0- 0-0000 thru 99-99-9999

HB 1016   
Ennett, Denise (D) To create a sales and use tax exemption for menstrual discharge collection devices; to create a sales and use tax exemption for diapers; and to create a sales and use tax exemption for certain items related to breastfeeding.
Position: Monitor
Bill History: 11-20-24 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-16-25 H Amendment 1 adopted
03-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1250   
Duffield, Matt (R) To create a sales tax holiday for disaster-preparedness supplies to encourage disaster-preparedness.
Position: Monitor
Bill History: 01-27-25 H Filed
01-27-25 H Introduced and referred to H-Revenue and Taxation
01-30-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
01-29-25 H Meeting cancelled for 01/30/25 ...H-Revenue and Taxation
01-31-25 H Moved to deferred list H-Revenue and Taxation
03-05-25 H Withdrawn from further consideration


HB 1303   
Jean, Lane (R)
Stone, Matt (R)
To create the Sustainable Aviation Fuel Incentive Act; and to create an income tax credit related to sustainable aviation fuel.
Position: Monitor
Bill History: 01-29-25 H Filed
01-29-25 H Introduced and referred to H-Revenue and Taxation
02-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-03-25 H Meeting cancelled for 02/04/25 ...H-Revenue and Taxation
02-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-05-25 H Meeting cancelled for 02/06/25 ...H-Revenue and Taxation
02-11-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-10-25 H Meeting cancelled for 02/11/25 ...H-Revenue and Taxation
02-18-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-04-25 H Moved to deferred list H-Revenue and Taxation
03-13-25 H Set for special order of business on ...H-Revenue and Taxation
03-13-25 H Committee hearing set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-11-25 H Amendment(s) Filed
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-12-25 H Amendment 1 adopted
03-13-25 H Committee motion to amend carried
03-13-25 H Committee motion for D.P. as amended carried
03-13-25 H Reported from committee - Do pass as amended 2 ation ...H-Revenue and Taxation
03-13-25 H Amendment(s) Filed
03-17-25 H Amendment 2 adopted
03-18-25 H Placed on the House calendar
03-18-25 H On floor for consideration in the House
03-18-25 H Passed (Vote: Y: 91/N: 2)
03-18-25 S Received in the Senate - Referred to S-Revenue and Taxation


HB 1319   
Crawford, Cindy (R)
Boyd, Justin (R)
To provide an exemption from state sales tax for disabled veterans, spouses of disabled veterans, and surviving spouses of disabled veterans.
Position: Monitor
Bill History: 01-30-25 H Filed
01-30-25 H Introduced and referred to H-Revenue and Taxation
02-11-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-10-25 H Meeting cancelled for 02/11/25 ...H-Revenue and Taxation
02-17-25 H Moved to deferred list H-Revenue and Taxation
03-17-25 H Motion to withdraw from committee carried H-Revenue and Taxation
03-17-25 H Withdrawn from further consideration


HB 1388   
Vaught, DeAnn (R) To amend the services to which sales tax applies; to exempt certain storage services from sales tax; and to exempt the service of furnishing accommodations by a tourist camp or a tourist court from sales tax.
Position: Monitor
Bill History: 02-04-25 H Filed
02-04-25 H Introduced and referred to H-Revenue and Taxation
02-07-25 H Moved to deferred list H-Revenue and Taxation
02-13-25 H Amendment 1 adopted
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-17-25 H Moved to deferred list H-Revenue and Taxation


HB 1444   
Pilkington, Aaron (R)
Dismang, Jonathan (R)
To amend the sales and use tax exemption for data centers.
Position: Monitor
Bill History: 02-10-25 H Introduced and referred to H-Revenue and Taxation
02-27-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-26-25 H Amendment(s) Filed
02-27-25 H Amendment 1 adopted
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-06-25 H Reported from committee - Do pass H-Revenue and Taxation
03-10-25 H Placed on the House calendar
03-10-25 H On floor for consideration in the House
03-10-25 H Passed (Vote: Y: 71/N: 17)
03-10-25 S Received in the Senate - Referred to S-Revenue and Taxation
03-19-25 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-19-25 S Amendment(s) Filed
03-19-25 S Reported from committee - Do pass as amended ation ...S-Revenue and Taxation
03-20-25 S Placed on the Senate calendar
03-20-25 S Amendment 1 adopted


HB 1464   
Vaught, DeAnn (R) To create a sales and use tax exemption for parts for and repair of agricultural equipment and machinery.
Position: Monitor
Bill History: 02-12-25 H Filed
02-12-25 H Introduced and referred to H-Revenue and Taxation
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-07-25 H Moved to deferred list H-Revenue and Taxation


HB 1469   
Beaty, Howard (R)
Johnson, Blake (R)
To create the Broadband Expansion and Efficiency Act and to create a sales and use tax exemption for machinery and equipment used in producing broadband communications services.
Position: Support
Bill History: 02-13-25 H Filed
02-13-25 H Introduced and referred to H-Revenue and Taxation
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-07-25 H Moved to deferred list H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1472   
Beaty, Howard (R)
Gilmore, Ben (R)
To create a sales and use tax exemption for parts purchased to repair agricultural equipment and machinery, timber equipment and machinery, and parts and services purchased to repair a grain bin.
Position: Monitor
Bill History: 02-13-25 H Filed
02-13-25 H Introduced and referred to H-Revenue and Taxation
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-07-25 H Moved to deferred list H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1485   
Brown, Karilyn (R)
Wallace, Dave (R)
To create a sales and use tax exemption for sales to certain organizations that support veterans' facilities.
Position: Monitor
Bill History: 02-13-25 H Filed
02-13-25 H Introduced and referred to H-Revenue and Taxation
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-07-25 H Moved to deferred list H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-17-25 H Moved to deferred list H-Revenue and Taxation


HB 1491   
Wardlaw, Jeff (R)
Dismang, Jonathan (R)
Concerning the excise tax on certain beer and sake; to create an excise tax credit for certain beer and sake produced using Arkansas rice; and for other purposes.
Position: Monitor
Bill History: 02-14-25 H Filed
02-17-25 H Introduced and referred to H-Rules
02-19-25 H Meeting set for 12:00 p.m. - MAC Room B ...H-Rules
02-19-25 H Reported from committee - Do pass H-Rules
02-20-25 H Placed on the House calendar
02-20-25 H Re-referred to committee H-Rules
02-25-25 H Meeting set for 12:00 p.m. - MAC Room B ...H-Rules
02-24-25 H Meeting cancelled for 02/25/25 ...H-Rules
03-05-25 H Meeting set for 12:00 p.m. - MAC Room B ...H-Rules
03-10-25 H Amendment 1 adopted
03-20-25 H Meeting set for 12:00 p.m. - MAC Room B ...H-Rules


HB 1594   
Vaught, DeAnn (R)
Dees, Tyler (R)
To create a farmer sales tax identification card; and to relieve a seller of sales tax remittance liability upon good faith acceptance of a farmer sales tax identification card.
Position: Monitor
Bill History: 02-26-25 H Filed
02-26-25 H Introduced and referred to H-Revenue and Taxation
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-11-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-11-25 H Reported from committee - Do pass H-Revenue and Taxation
03-12-25 H Placed on the House calendar
03-12-25 H Re-referred to committee H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-20-25 H Reported from committee - Do pass as amended 1 ation ...H-Revenue and Taxation
03-20-25 H Amendment(s) Filed


HB 1702   
Wooldridge, Jeremy (R)
Petty, Jim (R)
To amend the sales and use tax exemptions for certain machinery and equipment used in manufacturing; and to provide a sales and use tax exemption for machinery and equipment used in closed-loop recycling.
Position: Monitor
Bill History: 03-06-25 H Filed
03-06-25 H Introduced and referred to H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1716   
Cavenaugh, Frances (R)
Caldwell, Ronald (R)
To amend the law concerning the assessment and collection of taxes by the Secretary of the Department of Finance and Administration; and to prohibit the assessment of sales and use tax in certain circumstances.
Position: Monitor
Bill History: 03-10-25 H Filed
03-10-25 H Introduced and referred to H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-13-25 H Reported from committee - Do pass H-Revenue and Taxation
03-17-25 H Placed on the House calendar
03-17-25 H On floor for consideration in the House
03-17-25 H Passed (Vote: Y: 94/N: 0)
03-17-25 S Received in the Senate - Referred to S-Revenue and Taxation


HB 1738   
Crawford, Cindy (R) To provide a sales and use tax exemption for disabled veterans.
Position: Monitor
Bill History: 03-11-25 H Filed
03-11-25 H Introduced and referred to H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1804   
Ray, David (R)
Petty, Jim (R)
To amend the law concerning the levy of the gross receipts tax, as affirmed by Referred Act 19 of 1958; to provide a sales tax exemption for utility vegetation line management services.
Position: Monitor
Bill History: 03-17-25 H Filed
03-17-25 H Introduced and referred to H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1807   
Eaves, Les (R) To amend the sales tax exemption for aircraft held for resale and used for rental or charter; and to clarify the persons eligible for the sales tax exemption for aircraft held for resale and used for rental or charter.
Position: Support
Bill History: 03-17-25 H Filed
03-17-25 H Introduced and referred to H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1828   
Breaux, Harlan (R) To create a sales and use tax exemption for Inspiration Point Center for the Arts, Inc.
Position: Monitor
Bill History: 03-18-25 H Filed
03-18-25 H Introduced and referred to H-Revenue and Taxation


HB 1857   
Johnson, Lee (R)
Boyd, Justin (R)
To amend the law concerning the collection of sales and use tax on the sale of a new or used motorboat; and to provide for the direct payment of sales and use tax on a motorboat sold by a motorboat dealer.
Position: Monitor
Bill History: 03-19-25 H Filed
03-19-25 H Introduced and referred to H-Revenue and Taxation


SB 7   
Penzo, Clint (R) To allow members of the General Assembly to request a sales and use tax report from the Department of Finance and Administration.
Position: Oppose
Bill History: 11-25-24 S Filed
01-13-25 S Introduced and referred to S-Revenue and Taxation
01-21-25 S Moved to deferred list S-Revenue and Taxation
03-05-25 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-11-25 S Moved to deferred list S-Revenue and Taxation
03-19-25 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-19-25 S Committee motion for D.P. as amended Failed


SB 82   
Payton, John (R) To increase the sales and use tax exemption for used motor vehicles; and to amend the reduced sales and use tax rate applicable to purchases of used motor vehicles.
Position: Monitor
Bill History: 01-21-25 S Filed
01-21-25 S Introduced and referred to S-Revenue and Taxation
01-27-25 S Moved to deferred list S-Revenue and Taxation


SB 274   
Wallace, Dave (R)
Carr, Joey (R)
To create a sales and use tax exemption for certain items related to human burial; and to exempt a portion of the purchase price of a casket, burial vault, or monument from sales and use tax.
Position: Monitor
Bill History: 02-24-25 S Filed
02-24-25 S Introduced and referred to S-Revenue and Taxation
02-25-25 S Moved to deferred list S-Revenue and Taxation


SB 289   
Dotson, Jim (R) To cut the statewide sales tax rate by one-eighth percent to reduce the surplus funds collected from Arkansas taxpayers.
Position: Monitor
Bill History: 02-24-25 S Filed
02-24-25 S Introduced and referred to S-Revenue and Taxation
02-26-25 S Amendment(s) Filed
02-27-25 S Amendment 1 adopted
03-03-25 S Moved to deferred list S-Revenue and Taxation


SB 316   
Johnson, Blake (R)
Beaty, Howard (R)
To amend the sales and use tax laws concerning rebates; and to require that sales and use tax rebates be administered as refunds.
Position: Monitor
Bill History: 02-26-25 S Filed
02-26-25 S Introduced and referred to S-Revenue and Taxation
03-03-25 S Moved to deferred list S-Revenue and Taxation


SB 338   
Hill, Ricky (R)
Schulz, Bart (R)
To provide sales and use tax exemptions for student farmers; and to provide sales and use tax exemptions for certain products and services to be used in relation to a project for a youth farming program.
Position: Monitor
Bill History: 02-27-25 S Filed
02-27-25 S Introduced and referred to S-Revenue and Taxation
03-03-25 S Moved to deferred list S-Revenue and Taxation


SB 419   
Leding, Greg (D) To create a sales and use tax exemption for certain sales to a cultivation facility.
Position: Monitor
Bill History: 03-10-25 S Filed
03-10-25 S Introduced and referred to S-Revenue and Taxation
03-17-25 S Moved to deferred list S-Revenue and Taxation


SB 465   
Davis, Breanne (R)
Dalby, Carol (R)
To provide for a sales and use tax refund for a speculative development project; to require concurrent financial incentive agreements under the Consolidated Incentive Act of 2003.
Position: Monitor
Bill History: 03-14-25 S Filed
03-17-25 S Introduced and referred to S-Revenue and Taxation


SB 535   
Hester, Bart (R)
Evans, Brian (R)
To create a sales and use tax exemption for the Arkansas Museum of Fine Arts and the Arkansas Museum of Fine Arts Foundation.
Position: Monitor
Bill History: 03-20-25 S Filed
03-20-25 S Introduced and referred to S-Revenue and Taxation


- End of Report -