All Roll Calls
Yes: 114 • No: 7
ArkansasHB16712025 Regular SessionHouse
TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS TAX; AND TO CREATE A GENERAL SALES AND USE TAX EXEMPTION FOR SALES TO QUALIFIED NONPROFIT ORGANIZATIONS.
Sponsored By: Justin Boyd (Republican), Lee Johnson (Republican)
Enacted
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Small Arkansas nonprofits get tax relief
The law exempts eligible Arkansas nonprofits from state sales and use taxes on covered purchases. They must qualify under 501(c)(3) rules in effect January 1, 2025, and have annual operating budgets below $200,000. They must provide charitable, community-based services in Arkansas for residents in need. Covered purchases include tangible goods, specified digital products, digital codes, and services. Excluded goods are motor vehicles, motorboats, aircraft, alcohol, tobacco, computers, home or commercial construction materials, household appliances, mobile or cellular phones, ATVs, and televisions. Nonprofits must apply to the Department of Finance and Administration, verify their eligibility, and receive an exemption certificate. The department must respond in writing within a reasonable time and explain any denial. It must revoke certificates when organizations no longer qualify. The department can set application and eligibility recheck rules and must report the prior year's certificate count annually to the Legislative Council. The exemption begins on the first day of the calendar quarter after the act's effective date. The provided text does not state that date. This tax break goes to nonprofits, not directly to households.
Sponsors & Cosponsors
Sponsors
Justin Boyd
Republican • Senate
Lee Johnson
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/16/2025
Senate Vote - Wednesday, April 16, 2025 11:54:35 AM
Yes: 32 • No: 0 • Other: 2
House vote • 4/15/2025
House Vote - Tuesday, April 15, 2025 2:20:48 PM
Yes: 82 • No: 7 • Other: 9
Actions Timeline
Notification that HB1671 is now Act 1007
4/22/2025HouseCorrectly enrolled and ordered transmitted to the Governor's Office.
4/16/2025HouseTO BE ENROLLED
4/16/2025HouseReturned from the Senate as passed.
4/16/2025HouseReturned to the House as passed.
4/16/2025SenateRead the third time and passed.
4/16/2025SenateRules suspended.
4/16/2025SenateReturned by the Committee, with the recommendation that it Do Pass
4/16/2025SenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
4/15/2025SenateReceived from the House.
4/15/2025SenateRead the third time and passed and ordered transmitted to the Senate.
4/15/2025HouseREPORTED CORRECTLY ENGROSSED
4/14/2025HouseAmendment No. 2 read and adopted and the bill ordered engrossed.
4/14/2025HousePlaced on second reading for the purpose of amendment.
4/14/2025HouseReturned by the Committee with the recommendation that it do pass as amended 2
4/10/2025HouseREPORTED CORRECTLY ENGROSSED
4/7/2025HouseAmendment No. 1 read and adopted and the bill ordered engrossed.
4/7/2025HousePlaced on second reading for the purpose of amendment.
4/7/2025HouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
3/4/2025HouseFiled
3/4/2025House
Bill Text
HB1671 - Introduced
3/4/2025
Act Version
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