Arkansas HB1485: TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES TO CERTAIN ORGANIZATIONS THAT SUPPORT VETERANS' FACILITIES

What the bill says

An act to be entitled an act to create a sales and use tax exemption for sales to certain organizations that support veterans' facilities; and for other purposes. subtitle to create a sales and use tax exemption for sales to certain organizations that support veterans' facilities.

From the introduced text:

An Act To Be Entitled AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES TO CERTAIN ORGANIZATIONS THAT SUPPORT VETERANS' FACILITIES; AND FOR OTHER PURPOSES. Subtitle TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES TO CERTAIN ORGANIZATIONS THAT SUPPORT VETERANS' FACILITIES. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code § 26-52-401, concerning sales tax exemptions for various products and services, is amended to add an additional subdivision to read as follows: (45) Gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service or (B) An organization that is: (i) Described in 26 U.S.C. § 501(c)(3), as it existed on January 1, 2025; (ii) Registered as a nonprofit with the Secretary of State; and (iii) Established to support Veterans' cemeteries in the state, Veterans' homes in the state, or facilities administered by the Department of Veterans Affairs. *JLL057* 02/13/2025 2:14:54 PM JLL057 HB1485 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the first day of the calendar quarter following the effective date of this act. 02/13/2025 2:14:54 PM JLL057

Read the full official text

Sponsors

• Karilyn Brown (R, 67) · primary sponsor
• David Wallace (R, 19)

Latest actions

1. May 5, 2025: Died in Senate Committee at Sine Die adjournment.
2. April 8, 2025: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
3. April 8, 2025: Received from the House.
4. April 8, 2025: Read the third time and passed and ordered transmitted to the Senate.
5. April 7, 2025: Returned by the Committee Do Pass
6. February 13, 2025: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
7. February 13, 2025: Filed

Votes

• Senate Roll Call #1067 (April 9, 2025): 34 yea, 0 nay, passed
• House Roll Call #1043 (April 8, 2025): 93 yea, 0 nay, passed

Common questions

What is HB1485?

HB1485 is a bill in the Arkansas Legislature (95th General Assembly (2025 Regular)): TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES TO CERTAIN ORGANIZATIONS THAT SUPPORT VETERANS' FACILITIES.

What does HB1485 do?

In its own words: An act to be entitled an act to create a sales and use tax exemption for sales to certain organizations that support veterans' facilities; and for other purposes. subtitle to create a sales and use tax exemption for sales to certain organizations that support veterans' facilities.

What is the status of HB1485?

Failed as of May 5, 2025. Latest action: Died in Senate Committee at Sine Die adjournment. (May 5, 2025).

Who sponsored HB1485?

Karilyn Brown (R, 67), with 1 co-sponsor.

Where is the official record for HB1485?

On the Arkansas Legislature website: https://www.arkleg.state.ar.us/Bills/Detail?ddBienniumSession=2025%2F2025R&measureno=HB1485