Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas HB1685: TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS AFFIRMED BY REFERRED ACT 19 OF 1958; AND TO EXEMPT GROCERIES FROM STATE SALES AND USE TAXES
Status: Chaptered, April 22, 2025
What the bill says
An act to be entitled an act to create the grocery tax relief act; to amend the law concerning the sales and use taxes levied on food and food ingredients, as affirmed by referred act 19 of 1958; to exempt food and food ingredients from state sales and use taxes; to make conforming changes to arkansas tax law; and for other purposes. subtitle to create the grocery tax relief act; to amend the law concerning the sales and use taxes levied on food and food ingredients, as affirmed by referred act 19 of 1958; and to exempt groceries from state sales and use taxes.
From the enrolled text:
An Act To Be Entitled AN ACT TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS AFFIRMED BY REFERRED ACT 19 OF 1958; TO EXEMPT FOOD AND FOOD INGREDIENTS FROM STATE SALES AND USE TAXES; TO MAKE CONFORMING CHANGES TO ARKANSAS TAX LAW; AND FOR OTHER PURPOSES. Subtitle TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS AFFIRMED BY REFERRED ACT 19 OF 1958; AND TO EXEMPT GROCERIES FROM STATE SALES AND USE TAXES. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. DO NOT CODIFY. Title. This act shall be known and may be cited as the "Grocery Tax Relief Act". SECTION 2. DO NOT CODIFY. Legislative intent. The General Assembly intends: *JLL150* 04-09-2025 18:11:44 JLL150 As Engrossed: H3/17/25 H4/1/25 S4/8/25 S4/9/25 HB1685 (1) To exempt the gross receipts or gross proceeds derived from the sale of food and food ingredients from state taxes; and (2) For the gross receipts and gross proceeds derived from the sale of food and food ingredients to continue to be subject to taxes levied by municipalities and counties under the Arkansas Gross Receipts Act of 1941, § 26-52-101 …