Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas HB1804: 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
Status: Failed, May 5, 2025
What the bill says
An act to be entitled an act 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; and for other purposes. subtitle 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.
From the introduced text:
An Act To Be Entitled AN ACT 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; AND FOR OTHER PURPOSES. Subtitle 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. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code § 26-52-301(3)(B), concerning the levy of the sales tax, is amended to add an additional subdivision to read as follows: (ix)(a) The gross receipts tax levied by this chapter does not apply to vegetation line management services performed by mechanical or manual means in a substation, utility distribution or transmission line easement, or right-of-way. (b) As used in this subdivision (3)(B)(ix): (1) "Brush" or (B) A woody species that if left to grow would grow into a tree; and (2) "Vegetation line management *JLL309* 03/14/2025 2:59:35 PM JLL309 HB1804 services" includes without limitation: (A) The services of tree and brush trimming or removal from a floor, side wall, overhead, or structure; (B) Easement or right-of-way clearing; (C) Tree, brush, wood waste, or debris removal or disposal, including without …
Sponsors
- David Ray (R, 69) · primary sponsor