Arkansas SB535: TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS AND THE ARKANSAS MUSEUM OF FINE ARTS FOUNDATION

What the bill says

An act to be entitled an act to create a sales and use tax exemption for the arkansas museum of fine arts and the arkansas museum of fine arts foundation; and for other purposes. subtitle to create a sales and use tax exemption for the arkansas museum of fine arts and the arkansas museum of fine arts foundation.

From the enrolled text:

An Act To Be Entitled AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS AND THE ARKANSAS MUSEUM OF FINE ARTS FOUNDATION; AND FOR OTHER PURPOSES. Subtitle TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS AND THE ARKANSAS MUSEUM OF FINE ARTS FOUNDATION. 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 certain 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 Arkansas Museum of Fine Arts or the Arkansas Museum of Fine Arts Foundation. *JLL094* 03/20/2025 11:52:54 AM JLL094 SB535 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. APPROVED: 4/17/25 03/20/2025 11:52:54 AM JLL094

Read the full official text

Sponsors

• Bart Hester (R, 33) · primary sponsor
• Brian Evans (R, 68)
• Justin Boyd (R, 27)
• Joshua Bryant (R, 32)
• Steve Crowell (R, 3)
• Breanne Davis (R, 25)
• Jonathan Dismang (R, 18)
• Jane English (R, 13)
• Scott Flippo (R, 23)
• Stephanie Flowers (D, 8)
• Kim Hammer (R, 16)
• Missy Irvin (R, 24)

Latest actions

1. April 18, 2025: Notification that SB535 is now Act 781
2. April 15, 2025: DELIVERED TO GOVERNOR.
3. April 15, 2025: Reported correctly enrolled and ordered delivered to the Governor.
4. April 14, 2025: ORDERED ENROLLED
5. April 14, 2025: Returned from the House as passed.
6. April 14, 2025: Returned to the Senate as passed.
7. April 14, 2025: Read the third time and passed and ordered transmitted to the Senate.
8. April 10, 2025: Returned by the Committee Do Pass
9. April 8, 2025: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
10. April 8, 2025: RECEIVED FROM THE SENATE

Votes

• Senate Roll Call #1280 (April 15, 2025): 34 yea, 0 nay, passed
• House Roll Call #1267 (April 14, 2025): 85 yea, 7 nay, passed
• Senate Roll Call #943 (April 8, 2025): 28 yea, 1 nay, passed
• Senate Roll Call #743 (April 1, 2025): 27 yea, 3 nay, passed

Common questions

What is SB535?

SB535 is a bill in the Arkansas Legislature (95th General Assembly (2025 Regular)): TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS AND THE ARKANSAS MUSEUM OF FINE ARTS FOUNDATION.

What does SB535 do?

In its own words: An act to be entitled an act to create a sales and use tax exemption for the arkansas museum of fine arts and the arkansas museum of fine arts foundation; and for other purposes. subtitle to create a sales and use tax exemption for the arkansas museum of fine arts and the arkansas museum of fine arts foundation.

What is the status of SB535?

Chaptered as of April 18, 2025. Latest action: Notification that SB535 is now Act 781 (April 18, 2025).

Who sponsored SB535?

Bart Hester (R, 33), with 11 co-sponsors.

Where is the official record for SB535?

On the Arkansas Legislature website: https://www.arkleg.state.ar.us/Bills/Detail?ddBienniumSession=2025%2F2025R&measureno=SB535