ARKANSAS LEGISLATIVE ALERT
Taxes-Sales and Use
05-05-2021 - 16:18:32

     - Indicates action since the request date.
 


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

HB 1010   
Jett, Joe (R)
Johnson, Mark (R)
Removes the minimum takeoff weight threshold that must be met in order to exempt the sale of an aircraft from sales tax.
Position: Monitor
Bill History: 12-02-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
01-28-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
01-28-21 H Reported from committee - Do pass H-Revenue and Taxation
02-01-21 H Placed on the House calendar
02-01-21 H [H] 20210201/-1/21052 (13:37:40)
02-01-21 H Passed (Vote: Y: 94/N: 0)
02-01-21 S Received in the Senate - Referred to S-Revenue and Taxation
02-08-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-08-21 S 1 Amendment(s) Filed
02-08-21 S Reported from committee - Do pass as amended ation ...S-Revenue and Taxation
02-09-21 S Placed on the Senate calendar
02-09-21 S Amendment 1 adopted
02-10-21 S Placed on the Senate calendar
02-10-21 S Passed (Vote: Y: 34/N: 0)
02-10-21 H Received from Senate as amended - Calendar
02-22-21 H Placed on the House calendar
02-22-21 H House concurred in Senate amendment 1
02-24-21 G Signed by the Governor (Act: 142 )


HB 1023   
Lowery, Mark (R)
Johnson, Mark (R)
Creates a sales tax exemption for sales of goods and services to a parent teacher organization that is affiliated with a public school. Exempts the organization's ticket sales to fundraising events from sales tax.
Position: Monitor
Bill History: 12-14-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
02-02-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-03-21 H 1 Amendment(s) Filed
02-04-21 H Placed on the House calendar
02-04-21 H Amendment 1 adopted
02-22-21 H 1 Amendment(s) Filed
02-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-23-21 H Placed on the House calendar
02-23-21 H Amendment 2 adopted
02-23-21 H 1 Amendment(s) Filed
02-23-21 H Reported from committee - Do pass as amended 3 ation ...H-Revenue and Taxation
02-24-21 H Placed on the House calendar
02-24-21 H Amendment 3 adopted
02-25-21 H Placed on the House calendar
02-25-21 H [H] 20210225/-1/21226 (13:35:46)
02-25-21 H Passed (Vote: Y: 94/N: 0)
02-25-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-19-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-19-21 S Reported from committee - Do pass S-Revenue and Taxation
04-20-21 S Placed on the Senate calendar
04-20-21 S On floor for consideration
04-20-21 S Passed (Vote: Y: 34/N: 0)
04-21-21 H Enrolled in the House - Sent to Governor
04-25-21 G Signed by the Governor (Act: 873 )


HB 1030   
Jett, Joe (R) Adjusts the method for calculating the wholesale sales tax rate for motor fuels and distillate special fuels. Provides that the rate may be calculated based on the highest twelve-month average wholesale selling price looking back to 2018.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
02-23-21 H Placed on the House calendar
02-23-21 H Withdrawn from further consideration


HB 1033   
Jett, Joe (R)
Johnson, Mark (R)
Clarifies sales tax exemptions for car wash services of a car wash operator and certain sellers in the digital marketplace.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
01-26-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
01-26-21 H Reported from committee - Do pass H-Revenue and Taxation
01-27-21 H Placed on the House calendar
01-27-21 H [H] 20210127/-1/21035 (14:10:18)
01-27-21 H Passed (Vote: Y: 97/N: 0)
02-05-21 S Received in the Senate - Referred to S-Revenue and Taxation
02-08-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-08-21 S 1 Amendment(s) Filed
02-08-21 S Reported from committee - Do pass as amended ation ...S-Revenue and Taxation
02-08-21 S 1 Amendment(s) Filed
02-09-21 S Placed on the Senate calendar
02-09-21 S Amendment 1 adopted
02-10-21 S Placed on the Senate calendar
02-10-21 S On floor for consideration
02-10-21 S Passed (Vote: Y: 32/N: 0)
02-10-21 H Received from Senate as amended - Calendar
02-22-21 H Placed on the House calendar
02-22-21 H House concurred in Senate amendment 1
02-24-21 G Signed by the Governor (Act: 144 )


HB 1037   
Jett, Joe (R) Authorizes the Department of Finance and Administration to require retailers that owe delinquent sales tax to post a cash deposit, bond or security until in compliance.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation


HB 1038   
Jett, Joe (R) Clarifies that delivery charges of marketplace facilitators are subject to sales tax.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
02-23-21 H Placed on the House calendar
02-23-21 H Withdrawn from further consideration


HB 1040   
Jett, Joe (R) Defines commercial vessels for purposes of the sales tax exemption for vessels, barges and towboats of at least 50 tons load displacement.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
02-23-21 H Placed on the House calendar
02-23-21 H Withdrawn from further consideration


HB 1054   
Beck, Rick (R) Applies the isolated sale exemption to sales of tangible personal property, specified digital products and a digital code at special events.
Position: Monitor
Bill History: 12-21-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
04-13-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-13-21 H Reported from committee - Do pass H-Revenue and Taxation
04-14-21 H Placed on the House calendar
04-14-21 H [H] 20210414/-1/21569 (14:48:53)
04-14-21 H Passed (Vote: Y: 94/N: 0)
04-14-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Reported from committee - Do pass S-Revenue and Taxation
04-22-21 S Placed on the Senate calendar
04-22-21 S On floor for consideration
04-22-21 S Passed (Vote: Y: 33/N: 0)
04-23-21 H Enrolled in the House - Sent to Governor
04-27-21 G Signed by the Governor (Act: 972 )


HB 1065   
Pilkington, Aaron (R)
Davis, Breanne (R)
Creates a sales tax exemption for feminine hygiene products.
Position: Monitor
Bill History: 12-31-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
01-26-21 H Placed on the House calendar
01-26-21 H Amendment 1 adopted
02-02-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-01-21 H Removed from committee agenda H-Revenue and Taxation
02-25-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation


HB 1160   
Payton, John (R)
Rapert, Jason (R)
Increases the sales tax exemption threshold for used motor vehicles from $4,000 to $7,500; increases the threshold to $10,000 two years following the effective date of the act.
Position: Monitor
Bill History: 01-12-21 H Filed
01-12-21 H Introduced and referred to H-Revenue and Taxation
01-25-21 H Amendment(s) Filed
01-26-21 H Placed on the House calendar
01-26-21 H Amendment 1 adopted
01-27-21 H Amendment(s) Filed
01-28-21 H Placed on the House calendar
01-28-21 H Amendment 2 adopted
02-02-21 H Amendment(s) Filed
02-03-21 H Placed on the House calendar
02-03-21 H Amendment 3 adopted
04-08-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-08-21 H Reported from committee - Do pass H-Revenue and Taxation
04-12-21 H Placed on the House calendar
04-12-21 H [H] 20210412/-1/21539 (15:02:23)
04-12-21 H Passed (Vote: Y: 97/N: 0)
04-12-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation


HB 1196   
Christiansen, Craig (R) Creates a sales tax exemption for water used in poultry farming. Requires the water to be separately metered from water used for any other purpose.
Position: Monitor
Bill History: 01-14-21 H Filed
01-14-21 H Introduced and referred to H-Revenue and Taxation
04-13-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-13-21 H Reported from committee - Do pass H-Revenue and Taxation
04-14-21 H Placed on the House calendar
04-14-21 H [H] 20210414/-1/21569 (14:54:12)
04-14-21 H Passed (Vote: Y: 95/N: 0)
04-14-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Reported from committee - Do pass S-Revenue and Taxation
04-22-21 S Placed on the Senate calendar
04-22-21 S On floor for consideration
04-22-21 S Passed (Vote: Y: 32/N: 1)
04-23-21 H Enrolled in the House - Sent to Governor
04-27-21 G Signed by the Governor (Act: 970 )


HB 1253   
Penzo, Clint (R) Creates a sales tax exemption for public highway construction project materials and consumables.
Position: Monitor
Bill History: 01-25-21 H Filed
01-25-21 H Introduced and referred to H-Revenue and Taxation


HB 1374   
Collins, Andrew (D) Amends the law determining which sales by charitable organizations are exempt from sales taxes by defining a non-exempt transaction as one that is continuing or held more than 10 times per year instead of more than three times annually.
Position: Monitor
Bill History: 02-02-21 H Filed
02-02-21 H Introduced and referred to H-Revenue and Taxation
02-09-21 H 1 Amendment(s) Filed
02-11-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-10-21 H Placed on the House calendar
02-10-21 H Amendment 1 adopted
02-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-23-21 H Reported from committee - Do pass H-Revenue and Taxation
02-24-21 H Placed on the House calendar
02-24-21 H [H] 20210224/-1/21215 (13:25:12)
02-24-21 H Passed (Vote: Y: 96/N: 0)
02-24-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-14-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-14-21 S Reported from committee - Do pass S-Revenue and Taxation
04-15-21 S Placed on the Senate calendar
04-15-21 S On floor for consideration
04-15-21 S Passed (Vote: Y: 34/N: 0)
04-16-21 H Enrolled in the House - Sent to Governor
04-20-21 G Signed by the Governor (Act: 807 )


HB 1375   
McGrew, Richard (R)
Sample, Bill (R)
Designates a portion of State Highway 5, known as the Hot Springs Bypass Extension, as a scenic highway.
Position: Monitor
Bill History: 02-02-21 H Filed
02-02-21 H Introduced and referred to H-Public Transportation
02-09-21 H Meeting set for 2:00 p.m. - MAC Room C ...H-Public Transportation
02-09-21 H Reported from committee - Do pass H-Public Transportation
02-10-21 H Placed on the House calendar
02-10-21 H [H] 20210210/-1/21137 (14:01:48)
02-10-21 H Passed (Vote: Y: 89/N: 3)
02-10-21 S Received in the Senate - Referred to S-Transportation, Technology & Leg. Affairs
04-06-21 S Reported from committee - Do pass S-Transportation, Technology & Leg. Affairs
04-07-21 S Placed on the Senate calendar
04-07-21 S On floor for consideration
04-07-21 S Passed (Vote: Y: 34/N: 0)
04-08-21 H Enrolled in the House - Sent to Governor
04-12-21 G Signed by the Governor (Act: 675 )


HB 1377   
Cavenaugh, Frances (R)
Johnson, Blake (R)
Changes the timeframe for calculating sales tax on a new or used motor vehicle, trailer or semitrailer by subtracting the sale price of a used vehicle, from 45 days to 60 days following the used vehicle sale.
Position: Monitor
Bill History: 02-02-21 H Filed
02-02-21 H Introduced and referred to H-Revenue and Taxation
02-03-21 H 1 Amendment(s) Filed
02-04-21 H Placed on the House calendar
02-04-21 H Amendment 1 adopted
02-11-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-10-21 H Meeting cancelled for 02/11/21 ...H-Revenue and Taxation
02-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-23-21 H Reported from committee - Do pass H-Revenue and Taxation
02-24-21 H Placed on the House calendar
02-24-21 H [H] 20210224/-1/21215 (13:18:42)
02-24-21 H Passed (Vote: Y: 97/N: 0)
02-24-21 S Received in the Senate - Referred to S-Revenue and Taxation
03-03-21 S Reported from committee - Do pass S-Revenue and Taxation
03-04-21 S Placed on the Senate calendar
03-04-21 S On floor for consideration
03-04-21 S Passed (Vote: Y: 34/N: 0)
03-05-21 H Enrolled in the House - Sent to Governor
03-08-21 G Signed by the Governor (Act: 277 )


HB 1384   
Johnson, Lee (R) Amends sales tax provisions for candy and includes candy in the reduced tax on food and food ingredients.
Position: Monitor
Bill History: 02-02-21 H Filed
02-03-21 H Introduced and referred to H-Revenue and Taxation


HB 1385   
Johnson, Lee (R) Exempts residential cleaning services from sales tax.
Position: Monitor
Bill History: 02-02-21 H Filed
02-03-21 H Introduced and referred to H-Revenue and Taxation
03-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation


HB 1431   
Lundstrum, Robin (R)
Rapert, Jason (R)
Increases the maximum sales total for exemption from sales tax for used vehicle sales from $4,000 to $10,000.
Position: Monitor
Bill History: 02-04-21 H Filed
02-04-21 H Introduced and referred to H-Revenue and Taxation
03-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation


HB 1447   
Ray, David (R)
Johnson, Mark (R)
Requires voter approval of certain local tax levies, repealing the process for petitions that are required to request any referendum following the tax levies.
Position: Monitor
Bill History: 02-08-21 H Filed
02-08-21 H Introduced and referred to H-Revenue and Taxation


HB 1453   
Underwood, Kendon (R) Provides that sales of used motor vehicles are exempt from the sales and use tax.
Position: Monitor
Bill History: 02-09-21 H Filed
02-09-21 H Introduced and referred to H-Revenue and Taxation


HB 1546   
Fite, Lanny (R)
Wallace, David (R)
Sunsets the Soft Drink Tax Act by 2025 and distributes additional funds to offset the effect of phasing out the tax on the Arkansas Medicaid Program Trust Fund.
Position: Our Package
Bill History: 02-23-21 H Filed
02-23-21 H Introduced and referred to H-Revenue and Taxation
03-02-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
03-22-21 H 1 Amendment(s) Filed
03-23-21 H Placed on the House calendar
03-23-21 H Amendment 1 adopted
03-30-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-06-21 H 1 Amendment(s) Filed
04-07-21 H Placed on the House calendar
04-07-21 H Amendment 2 adopted
04-08-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-08-21 H Reported from committee - Do pass as amended 3 ation ...H-Revenue and Taxation
04-08-21 H 1 Amendment(s) Filed
04-12-21 H Placed on the House calendar
04-12-21 H Amendment 3 adopted
04-13-21 H Placed on the House calendar
04-13-21 H [H] 20210413/-1/21555 (13:29:47)
04-13-21 H Failed (Vote: N: 26/Y: 64)
04-13-21 H [H] 20210413/-1/21555 (14:10:10)
04-13-21 H Motion to reconsider carried
04-13-21 H Failed (Vote: N: 27/Y: 66)
04-13-21 H Motion to expunge vote carried
04-14-21 H Placed on the House calendar
04-14-21 H [H] 20210414/-1/21569 (13:55:15)
04-14-21 H Failed (Vote: N: 27/Y: 61)
04-14-21 H Clincher motion failed (Vote: Y: 30/N: 52)


HB 1596   
Jett, Joe (R)
Dismang, Jonathan (R)
Extends existing sales and use tax exemptions for items sold for resale to include property sold for use in printing; extends the sales tax exemption for certain machinery and equipment to include articles of commerce.
Position: Our Package
Bill History: 03-02-21 H Filed
03-02-21 H Introduced and referred to H-Revenue and Taxation
04-06-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-06-21 H Committee motion to amend carried
04-13-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-13-21 H Reported from committee - Do pass H-Revenue and Taxation
04-13-21 H 1 Amendment(s) Filed
04-15-21 H Placed on the House calendar
04-15-21 H Amendment 1 adopted
04-15-21 H [H] 20210415/-1/21587 (14:16:58)
04-15-21 H Passed (Vote: Y: 88/N: 2)
04-15-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-19-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-19-21 S Reported from committee - Do pass S-Revenue and Taxation
04-20-21 S Placed on the Senate calendar
04-20-21 S On floor for consideration
04-20-21 S Passed (Vote: Y: 34/N: 0)
04-21-21 H Enrolled in the House - Sent to Governor
04-25-21 G Signed by the Governor (Act: 880 )


HB 1599   
Bryant, Joshua (R) Changes the calculation for sales taxes due for purchases made to replace stolen motor vehicles, trailers and semitrailers within 120 days of the date on which the property was reported stolen; states eligibility requirements.
Position: Monitor
Bill History: 03-02-21 H Filed
03-02-21 H Introduced and referred to H-Revenue and Taxation


HB 1628   
Hudson, Ashley (D) Exempts the sale of qualifying solar equipment from the sales and use tax.
Position: Monitor
Bill History: 03-03-21 H Filed
03-03-21 H Introduced and referred to H-Revenue and Taxation
03-04-21 H 1 Amendment(s) Filed
03-08-21 H Placed on the House calendar
03-08-21 H Amendment 1 adopted
04-01-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation


HB 1737   
Crawford, Cindy (R) Exempts delivery charges from the sales and use tax and special excise taxes.
Position: Monitor
Bill History: 03-15-21 H Filed
03-15-21 H Introduced and referred to H-Revenue and Taxation
04-08-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-22-21 H Placed on the House calendar
04-22-21 H Motion to withdraw from committee carried H-Revenue and Taxation
04-22-21 H Withdrawn from further consideration
04-22-21 H Referred to interim committee ...H-Revenue and Taxation


HB 1818   
Beaty, Howard (R)
Gilmore, Ben (R)
Creates a sales and use tax exemption for the sale of parts purchased to repair existing agricultural and timber equipment and machinery.
Position: Monitor
Bill History: 03-19-21 H Filed
03-22-21 H Introduced and referred to H-Revenue and Taxation
04-08-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-12-21 H 1 Amendment(s) Filed
04-13-21 H Placed on the House calendar
04-13-21 H Amendment 1 adopted
04-27-21 H Placed on the House calendar
04-27-21 H Motion to withdraw from committee carried H-Revenue and Taxation
04-27-21 H Withdrawn from further consideration
04-27-21 H Referred to interim committee ...H-Revenue and Taxation


HB 1820   
Vaught, DeAnn (R)
Dismang, Jonathan (R)
Creates a sales and use tax exemption for parts and services involving the modification, replacement or repair, either in whole or in part, of existing agricultural equipment and machinery.
Position: Monitor
Bill History: 03-22-21 H Filed
03-22-21 H Introduced and referred to H-Revenue and Taxation


HB 1868   
Haak, Delia (R)
Hill, Ricky (R)
Expands exceptions to provisions for the confidentiality of tax records to include data related to sales and use tax revenues generated in a political subdivision. Provides for DF&A to report the data monthly to requesting counties.
Position: Support
Bill History: 04-05-21 H Filed
04-05-21 H Introduced and referred to H-Revenue and Taxation
04-07-21 H Set for special order of business on 4/8/21, 4:00 p.m.
04-08-21 H Removed from committee agenda H-Revenue and Taxation
04-15-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-15-21 H Reported from committee - Do pass as amended 1 ation ...H-Revenue and Taxation
04-15-21 H 1 Amendment(s) Filed
04-19-21 H Amendment 1 adopted
04-19-21 H On floor for consideration
04-19-21 H Passed (Vote: Y: 87/N: 2)
04-19-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Reported from committee - Do pass S-Revenue and Taxation
04-22-21 S Placed on the Senate calendar
04-22-21 S Passed (Vote: Y: 33/N: 0)
04-23-21 H Enrolled in the House - Sent to Governor
04-28-21 G Signed by the Governor (Act: 1059 )


HB 1873   
Beaty, Howard (R) Requires DF&A to include the taxpayer identification number and the total amount of sales tax collected for the year by each vendor in a vendor list requested by a county or city; allows requests to be made at any time and removes the authorized fee.
Position: Opposed
Bill History: 04-05-21 H Filed
04-05-21 H Introduced and referred to H-City, County and Local Affairs
04-07-21 H Meeting set for 2:00 p.m. - MAC Room C ...H-City, County and Local Affairs
04-07-21 H Reported from committee - Do pass as amended 1 d Local Affairs ...H-City, County and Local Affairs
04-07-21 H 1 Amendment(s) Filed
04-08-21 H Placed on the House calendar
04-08-21 H Amendment 1 adopted
04-12-21 H Placed on the House calendar
04-12-21 H [H] 20210412/-1/21539 (14:08:09)
04-12-21 H Failed (Vote: N: 42/Y: 35)
04-27-21 H Placed on the House calendar
04-27-21 H Motion to withdraw from committee carried H-City, County and Local Affairs
04-27-21 H Withdrawn from further consideration
04-27-21 H Referred to interim committee ...H-City, County and Local Affairs


HB 1903   
Hawks, Spencer (R) Exempts digital books and electronic subscriptions from the sales and use tax when purchased by a public school or library.
Position: Monitor
Bill History: 04-12-21 H Filed
04-12-21 H Introduced and referred to H-Revenue and Taxation
04-21-21 H Placed on the House calendar
04-21-21 H Motion to withdraw from committee carried H-Revenue and Taxation
04-21-21 H Withdrawn from further consideration
04-21-21 H Referred to interim committee ...H-Revenue and Taxation


SB 9   
Stubblefield, Gary (R) Repeals the water usage fees that car wash operators who claim the related sales tax exemption are required to register for and pay.
Position: Monitor
Bill History: 11-23-20 S Filed
01-11-21 S Introduced and referred to S-Revenue and Taxation
01-20-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation


SB 26   
Sturch, James (R) Extends the reduced sales and use tax rates for utilities used by manufacturers to the use of coal, but provides that the sale of natural gas, electricity and coal will be subject to the excise tax levied in Amendment 101.
Position: Support
Bill History: 12-28-20 S Filed
01-11-21 S Introduced and referred to S-Revenue and Taxation
04-14-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-14-21 S Reported from committee - Do pass S-Revenue and Taxation
04-15-21 S Placed on the Senate calendar
04-15-21 S On floor for consideration
04-15-21 S Passed (Vote: Y: 33/N: 0)
04-15-21 H Received in the House - Referred to H-Revenue and Taxation
04-20-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-20-21 H Reported from committee - Do pass H-Revenue and Taxation
04-21-21 H Placed on the House calendar
04-21-21 H [H] 20210421/-1/21637 (14:48:37)
04-21-21 H Passed (Vote: Y: 90/N: 0)
04-22-21 S Enrolled in the Senate - Sent to Governor
04-26-21 G Signed by the Governor (Act: 915 )


SB 181   
Garner, Trent (R)
McCollum, Austin (R)
Includes listed electronic devices, including laptops and computer accessories, in the annual school supplies sales tax holiday.
Position: Monitor
Bill History: 01-25-21 S Filed
01-25-21 S Introduced and referred to S-Revenue and Taxation
04-14-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-14-21 S Reported from committee - Do pass S-Revenue and Taxation
04-15-21 S Placed on the Senate calendar
04-15-21 S On floor for consideration
04-15-21 S Passed (Vote: Y: 33/N: 1)
04-15-21 S Emergency clause adopted
04-15-21 H Received in the House - Referred to H-Revenue and Taxation
04-20-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-20-21 H Reported from committee - Do pass H-Revenue and Taxation
04-21-21 H Placed on the House calendar
04-21-21 H Passed over on calendar
04-22-21 H Placed on the House calendar
04-22-21 H On floor for consideration
04-22-21 H Passed (Vote: Y: 93/N: 0)
04-22-21 H Emergency clause adopted
04-23-21 S Enrolled in the Senate - Sent to Governor
04-27-21 G Signed by the Governor (Act: 944 )


SB 244   
Hammer, Kim (R)
Evans, Brian (R)
Amends the definition of 'instructional materials' for the purposes of the sales tax exemption for schools to include equipment required to make use of the materials.
Position: Monitor
Bill History: 02-01-21 S Filed
02-01-21 S Introduced and referred to S-Revenue and Taxation
04-14-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-14-21 S Reported from committee - Do pass S-Revenue and Taxation
04-15-21 S Placed on the Senate calendar
04-15-21 S On floor for consideration
04-15-21 S Passed (Vote: Y: 33/N: 0)
04-15-21 S Emergency clause adopted
04-15-21 H Received in the House - Referred to H-Revenue and Taxation
04-20-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-20-21 H Reported from committee - Do pass H-Revenue and Taxation
04-21-21 H Placed on the House calendar
04-21-21 H [H] 20210421/-1/21637 (15:48:32)
04-21-21 H Passed (Vote: Y: 93/N: 0)
04-21-21 H Emergency clause adopted
04-22-21 S Enrolled in the Senate - Sent to Governor
04-26-21 G Signed by the Governor (Act: 914 )


SB 253   
Beckham, Charles (R)
Lynch, Roger (R)
Expands the definition of agriculture in determining which utilities used for agricultural structures and equipment are exempt from the sales tax to include soil preparation, harvesting, gardening and viticulture.
Position: Monitor
Bill History: 02-02-21 S Filed
02-02-21 S Introduced and referred to S-Revenue and Taxation
02-10-21 S 1 Amendment(s) Filed
02-15-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-15-21 S Placed on the Senate calendar
02-22-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-22-21 S Placed on the Senate calendar
02-22-21 S Amendment 1 adopted
04-20-21 S Motion to withdraw from committee carried S-Revenue and Taxation
04-20-21 S Referred to interim committee eg. Affairs ...S-Transportation, Technology & Leg. Affairs


SB 293   
Sample, Bill (R) Requires taxpayers claiming certain sales and use tax credits, refunds or rebates to provide notification to the executive head of the county or municipality that levied the tax, to complete prescribed forms and disclose pertinent tax information.
Position: Opposed
Bill History: 02-05-21 S Filed
02-08-21 S Introduced and referred to S-Revenue and Taxation
02-24-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Motion to withdraw from committee carried S-Revenue and Taxation
04-21-21 S Withdrawn from further consideration


SB 336   
Johnson, Mark (R)
Haak, Delia (R)
Creates a sales and use tax exemption for bullion, coin or currency sold for its intrinsic value, excluding that which has been incorporated into jewelry.
Position: Monitor
Bill History: 02-22-21 S Filed
02-22-21 S Introduced and referred to S-Revenue and Taxation
03-03-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-02-21 S Removed from committee agenda S-Revenue and Taxation
04-19-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-19-21 S Reported from committee - Do pass as amended 1 ation ...S-Revenue and Taxation
04-19-21 S 1 Amendment(s) Filed
04-20-21 S Placed on the Senate calendar
04-20-21 S Amendment 1 adopted
04-21-21 S Placed on the Senate calendar
04-21-21 S On floor for consideration
04-21-21 S Passed (Vote: Y: 30/N: 1)
04-21-21 H Received in the House - Referred to H-Revenue and Taxation
04-22-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-22-21 H Meeting cancelled for 04/22/21 ...H-Revenue and Taxation
04-26-21 H Meeting set for 2:00 p.m. - MAC Room A ...H-Revenue and Taxation
04-26-21 H Reported from committee - Do pass H-Revenue and Taxation
04-27-21 H Placed on the House calendar
04-27-21 H [H] 20210427/-1/21702 (15:17:43)
04-27-21 H Passed (Vote: Y: 93/N: 0)
04-27-21 S Enrolled in the Senate - Sent to Governor
05-03-21 G Signed by the Governor (Act: 1109 )


SB 337   
Irvin, Missy (R)
Bryant, Joshua (R)
Reinstates the border city tax rate for tobacco products. Makes the tax rate in Arkansas cities of 5,000 people or more match the rate of the adjoining out-of-state city; matches other cities and border areas' rates with the adjoining state's rate.
Position: Monitor
Bill History: 02-22-21 S Filed
02-22-21 S Introduced and referred to S-Revenue and Taxation
03-31-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-31-21 S Reported from committee - Do pass S-Revenue and Taxation
04-07-21 S 1 Amendment(s) Filed
04-08-21 S Placed on the Senate calendar
04-08-21 S Amendment 1 adopted
04-27-21 S Placed on the Senate calendar
04-27-21 S Withdrawn from further consideration


SB 459   
Garner, Trent (R) Eliminates the sales tax on used motor vehicle purchases.
Position: Monitor
Bill History: 03-03-21 S Filed
03-03-21 S Introduced and referred to S-Revenue and Taxation
03-10-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation


SB 528   
Sample, Bill (R)
Warren, Les (R)
Requires the Dept. of Finance and Administration to provide reports to counties and cities containing data on sales tax rebates and credits awarded for local sales and use tax rebates, and for purchased property used in construction contracts.
Position: Monitor
Bill History: 03-11-21 S Filed
03-11-21 S Introduced and referred to S-Revenue and Taxation
03-31-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-31-21 S Reported from committee - Do pass as amended 1 ation ...S-Revenue and Taxation
03-31-21 S 1 Amendment(s) Filed
04-01-21 S Placed on the Senate calendar
04-01-21 S Amendment 1 adopted
04-05-21 S Placed on the Senate calendar
04-05-21 S On floor for consideration
04-05-21 S Passed (Vote: Y: 34/N: 0)
04-05-21 H Received in the House - Referred to H-Revenue and Taxation
04-13-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-13-21 H Reported from committee - Do pass H-Revenue and Taxation
04-15-21 H Placed on the House calendar
04-15-21 H [H] 20210415/-1/21587 (15:35:36)
04-15-21 H Passed (Vote: Y: 86/N: 2)
04-19-21 S Enrolled in the Senate - Sent to Governor
04-20-21 G Signed by the Governor (Act: 776 )


SB 558   
Garner, Trent (R) Levies a tax on social media platform advertising revenue, equal to seven percent of gross revenue for any platform with at least $500,000 in Arkansas-based revenue, plus $1.00 for each Arkansas account holder each year.
Position: Opposed
Bill History: 03-17-21 S Filed
03-17-21 S Introduced and referred to S-Revenue and Taxation
03-29-21 S Motion to withdraw from committee carried S-Revenue and Taxation
03-29-21 S Re-referred to committee Joint Energy
04-19-21 S Referred to interim committee ...Joint Energy


SB 605   
Johnson, Mark (R) Creates a sales tax exemption for broadband equipment purchases of service providers that are installing infrastructure and other facilities designed to provide high-speed access to rural areas.
Position: Monitor
Bill History: 03-29-21 S Filed
03-29-21 S Introduced and referred to S-Revenue and Taxation
04-19-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation


- End of Report -