Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas SB338: TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR STUDENT FARMERS; AND TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR CERTAIN PRODUCTS AND SERVICES TO BE USED IN RELATION TO A PROJECT FOR A YOUTH FARMING PROGRAM
Status: Failed, May 5, 2025
What the bill says
An act to be entitled an act to provide sales and use tax exemptions for student farmers; to provide sales and use tax exemptions for certain products and services to be used in relation to a project for a youth farming program; and for other purposes. subtitle to provide sales and use tax exemptions for student farmers; and to provide sales and use tax exemptions for certain products and services to be used in relation to a project for a youth farming program.
From the introduced text:
An Act To Be Entitled AN ACT TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR STUDENT FARMERS; TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR CERTAIN PRODUCTS AND SERVICES TO BE USED IN RELATION TO A PROJECT FOR A YOUTH FARMING PROGRAM; AND FOR OTHER PURPOSES. Subtitle TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR STUDENT FARMERS; AND TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR CERTAIN PRODUCTS AND SERVICES TO BE USED IN RELATION TO A PROJECT FOR A YOUTH FARMING PROGRAM. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4, is amended to add an additional section to read as follows: 26-52-457. Student farmers. (a) As used in this section: (1) "Student farmer" means an individual under the age of twenty-three (23) enrolled in a youth farming program; and (2) "Youth farming program" means: (A) A chapter of the Arkansas Division of the Future Farmers of America or other program in the state established by or affiliated with the Arkansas Division of the Future Farmers of America or Arkansas FFA Foundation, Inc.; *CEB033* 02/27/2025 12:46:52 PM CEB033 SB338 (B) A chapter of the Arkansas 4-H program or other program in the state established by or affiliated with the Arkansas 4-H program or The Arkansas 4-H …
Sponsors
- Ricky Hill (R, 11) · primary sponsor