Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas HB1636: TO AMEND THE ARKANSAS SOFT DRINK TAX ACT, AS AFFIRMED BY REFERRED ACT 1 OF 1994; AND TO PHASE OUT THE SOFT DRINK TAX BASED ON SALES TAX COLLECTIONS FROM SALES OF SOFT DRINKS
Status: Failed, April 9, 2025
What the bill says
An act to be entitled an act to amend the law concerning taxes on soft drinks; to require the department of finance and administration to estimate the amount of sales tax revenues derived from the sale of soft drinks; to amend the arkansas soft drink tax act, as affirmed by referred act 1 of 1994; to phase out the soft drink tax; to provide restrictions on the reduction of the soft drink tax; and for other purposes. subtitle to amend the arkansas soft drink tax act, as affirmed by referred act 1 of 1994…
From the introduced text:
An Act To Be Entitled AN ACT TO AMEND THE LAW CONCERNING TAXES ON SOFT DRINKS; TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ESTIMATE THE AMOUNT OF SALES TAX REVENUES DERIVED FROM THE SALE OF SOFT DRINKS; TO AMEND THE ARKANSAS SOFT DRINK TAX ACT, AS AFFIRMED BY REFERRED ACT 1 OF 1994; TO PHASE OUT THE SOFT DRINK TAX; TO PROVIDE RESTRICTIONS ON THE REDUCTION OF THE SOFT DRINK TAX; AND FOR OTHER PURPOSES. Subtitle TO AMEND THE ARKANSAS SOFT DRINK TAX ACT, AS AFFIRMED BY REFERRED ACT 1 OF 1994; AND TO PHASE OUT THE SOFT DRINK TAX BASED ON SALES TAX COLLECTIONS FROM SALES OF SOFT DRINKS. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 1, is amended to add an additional section to read as follows: 26-52-112. Report on revenues derived from sale of soft drinks. Within ninety (90) calendar days of the end of each fiscal year, the Department of Finance and Administration shall estimate the amount of revenue *JLL166* 03-12-2025 11:53:30 JLL166 As Engrossed: H3/11/25 H3/12/25 HB1636 derived from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on soft drinks during …
Sponsors
- David Ray (R, 69) · primary sponsor