All Roll Calls
Yes: 123 • No: 0
ArkansasHB15942025 Regular SessionHouseWALLET
TO CREATE A FARMER SALES TAX IDENTIFICATION CARD; AND TO RELIEVE A SELLER OF SALES TAX REMITTANCE LIABILITY UPON GOOD FAITH ACCEPTANCE OF A FARMER SALES TAX IDENTIFICATION CARD.
Sponsored By: Tyler Dees (Republican), DeAnn Vaught (Republican)
Enacted
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Tax protection for sellers accepting farmer cards
Beginning January 1, 2026, Arkansas sellers gain protection from tax liability when buyers improperly claim exemptions using farmer cards. Sellers must follow the documentation rules and accept the claim in good faith. The exemption must be legally available where the sale is taxed on the sale date. It must also fit the purchased item and be reasonable for the buyer's type of business. Sellers can obtain a card copy within 90 days after a sale. Sellers missing required records have 120 days after a Department request to prove the exemption or obtain a card copy in good faith. For repeat customers, sellers can reuse a card copy when no more than 12 months pass between sales. Protection excludes fraudulent failure to collect tax and encouraging unlawful exemption claims. It also excludes entity-based claims when buyers receive purchases at seller-run locations and the Department's certificate clearly says the exemption is unavailable in Arkansas.
Farmers get tax cards with fees
Beginning January 1, 2026, Arkansas provides eligible farmers with cards to support sales or use tax exemption claims. The card documents exemptions already allowed by law; it creates no new tax break. Farmers must farm and have resources to produce food, fiber, grass sod, or nursery products in commercially marketable quantities. Farmers with at least three years of experience generally submit farming tax forms for the latest three years. These include Schedule 1040F, 1065, or equivalent forms filed with income tax returns. Newer farmers submit a three-year business plan showing land, loans, financing, and other resources needed to operate the farm. A new card application costs $20, and renewal costs $10. Cards expire eight years after issuance and can be renewed. Renewing farmers can skip farming-history documents by certifying that their farm and application details have not changed. Fees support Revenue Division card administration and related purposes required by the Secretary through the State Central Services Fund. The Department of Finance and Administration can request proof and assess tax, interest, and a penalty for purchases that do not qualify.
Sponsors & Cosponsors
Sponsors
Tyler Dees
Republican • Senate
DeAnn Vaught
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/8/2025
Senate Vote - Tuesday, April 8, 2025 7:44:50 PM
Yes: 32 • No: 0 • Other: 3
House vote • 4/1/2025
House Vote - Tuesday, April 1, 2025 2:27:42 PM
Yes: 91 • No: 0 • Other: 5
Actions Timeline
Notification that HB1594 is now Act 621
4/14/2025HouseCorrectly enrolled and ordered transmitted to the Governor's Office.
4/9/2025HouseTO BE ENROLLED
4/9/2025HouseReturned from the Senate as passed.
4/9/2025HouseReturned to the House as passed.
4/8/2025SenateRead the third time and passed.
4/8/2025SenateReturned by the Committee, with the recommendation that it Do Pass
4/2/2025SenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
4/1/2025SenateReceived from the House.
4/1/2025SenateRead the third time and passed and ordered transmitted to the Senate.
4/1/2025HouseREPORTED CORRECTLY ENGROSSED
3/31/2025HouseAmendment No. 1 read and adopted and the bill ordered engrossed.
3/31/2025HousePlaced on second reading for the purpose of amendment.
3/31/2025HouseReturned by the Committee with the recommendation that it do pass as amended 1
3/20/2025HouseRe-referred to the Committee on REVENUE & TAXATION- HOUSE
3/12/2025HouseReturned by the Committee Do Pass
3/11/2025HouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
2/26/2025HouseFiled
2/26/2025House
Bill Text
HB1594 - Introduced
2/26/2025
Act Version
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