Arkansas HB1972: TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION

What the bill says

An act to be entitled an act to create a sales and use tax exemption for the helena west helena future leaders youth sports association; and for other purposes. subtitle to create a sales and use tax exemption for the helena west helena future leaders youth sports association.

From the introduced text:

An Act To Be Entitled AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION; AND FOR OTHER PURPOSES. Subtitle TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code § 26-52-401, concerning the 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 derived from the sale of tangible personal property, specified digital products, a digital code, or a service to the Helena West Helena Future Leaders Youth Sports Association. 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. *JLL368* 04/01/2025 9:54:26 AM JLL368

Read the full official text

Sponsors

• Mark McElroy (R, 62) · primary sponsor

Latest actions

1. May 5, 2025: Died in House Committee at Sine Die adjournment.
2. April 2, 2025: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
3. April 2, 2025: Filed

Common questions

What is HB1972?

HB1972 is a bill in the Arkansas Legislature (95th General Assembly (2025 Regular)): TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION.

What does HB1972 do?

In its own words: An act to be entitled an act to create a sales and use tax exemption for the helena west helena future leaders youth sports association; and for other purposes. subtitle to create a sales and use tax exemption for the helena west helena future leaders youth sports association.

What is the status of HB1972?

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

Who sponsored HB1972?

Mark McElroy (R, 62).

Where is the official record for HB1972?

On the Arkansas Legislature website: https://www.arkleg.state.ar.us/Bills/Detail?ddBienniumSession=2025%2F2025R&measureno=HB1972