# Arkansas HB1594: 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.

Arkansas HB1594, 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., is a 2025 Regular Session House bill sponsored by Tyler Dees (Republican), DeAnn Vaught (Republican); status enacted, last action 2025-04-14 (Notification that HB1594 is now Act 621); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-HB1594-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1594
- State: Arkansas
- Session: 2025 Regular Session
- Title: 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.
- Status: enacted
- Chamber: House
- Introduced: 2025-02-26
- Last action: 2025-04-14, Notification that HB1594 is now Act 621
- Sponsors: Tyler Dees (Republican), DeAnn Vaught (Republican)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 2 (123 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tax protection for sellers accepting farmer cards: benefit, low. 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…
- Farmers get tax cards with fees: mixed, low. 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 co…

## Sponsors and cosponsors

- Sponsor: Tyler Dees (Republican), Senate
- Sponsor: DeAnn Vaught (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-08 | Senate | Senate Vote - Tuesday, April 8, 2025 7:44:50 PM | pass | 32 | 0 | 3 |
| 2025-04-01 | House | House Vote - Tuesday, April 1, 2025 2:27:42 PM | pass | 91 | 0 | 5 |

## Actions (18)

- 2025-04-14: Notification that HB1594 is now Act 621 (House)
- 2025-04-09: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-09: TO BE ENROLLED (House)
- 2025-04-09: Returned from the Senate as passed. (House)
- 2025-04-08: Returned to the House as passed. (Senate)
- 2025-04-08: Read the third time and passed. (Senate)
- 2025-04-02: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-04-01: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-01: Received from the House. (Senate)
- 2025-04-01: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-03-31: REPORTED CORRECTLY ENGROSSED (House)
- 2025-03-31: Amendment No. 1 read and adopted and the bill ordered engrossed. (House)
- 2025-03-31: Placed on second reading for the purpose of amendment. (House)
- 2025-03-20: Returned by the Committee with the recommendation that it do pass as amended 1 (House)
- 2025-03-12: Re-referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-03-11: Returned by the Committee Do Pass (House)
- 2025-02-26: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-02-26: Filed (House)

## Bill text

- HB1594 - Introduced, 2025-02-26: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1594.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=621.pdf&ddBienniumSession=2025%2F2025R)

## Related bills

- HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025-2026 FISCAL YEAR. (enacted)
- HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS. (failed)
- HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO SET PENALTIES FOR A VIOLATION OF THE PROHIBITION OF SOLICITATION OF INJURED INDIV… (failed)
- SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE USE OF ALKALINE HYDROLYSIS; AND TO REGULATE ALKALINE HYDROLYSIS FACILITIES. (failed)
- HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO ALLOW A MUNICIPALITY TO PETITION TO SET ASIDE THE SALE OF PROPERTY TO CERTAIN P… (failed)
- HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL ASSEMBLY; TO REQUIRE THAT A MEMBER OF THE HOUSE OF REPRESENTATIVES BE SELECTED A… (failed)

## Sources
- [HB1594 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1594.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=621.pdf&ddBienniumSession=2025%2F2025R)

## Related
- [HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025…](https://policyrisk.com/state-bill/AR-HB1265-2025)
- [HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.](https://policyrisk.com/state-bill/AR-HB1686-2025)
- [HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO S…](https://policyrisk.com/state-bill/AR-HB1237-2025)
- [SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE US…](https://policyrisk.com/state-bill/AR-SB440-2025)
- [HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO…](https://policyrisk.com/state-bill/AR-HB1695-2025)
- [HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL…](https://policyrisk.com/state-bill/AR-HR1012-2025)
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Source: PRIA, https://policyrisk.com/state-bill/AR-HB1594-2025 (as of 2026-10-16).