# Arkansas HB1671: 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.

Arkansas HB1671, 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., is a 2025 Regular Session House bill sponsored by Justin Boyd (Republican), Lee Johnson (Republican); status enacted, last action 2025-04-22 (Notification that HB1671 is now Act 1007) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AR-HB1671-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1671
- State: Arkansas
- Session: 2025 Regular Session
- Title: 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.
- Status: enacted
- Chamber: House
- Introduced: 2025-03-04
- Last action: 2025-04-22, Notification that HB1671 is now Act 1007
- Sponsors: Justin Boyd (Republican), Lee Johnson (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 2 (114 yes, 7 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Small Arkansas nonprofits get tax relief: benefit, low. 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…

## Sponsors and cosponsors

- Sponsor: Justin Boyd (Republican), Senate
- Sponsor: Lee Johnson (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-16 | Senate | Senate Vote - Wednesday, April 16, 2025 11:54:35 AM | pass | 32 | 0 | 2 |
| 2025-04-15 | House | House Vote - Tuesday, April 15, 2025 2:20:48 PM | pass | 82 | 7 | 9 |

## Actions (20)

- 2025-04-22: Notification that HB1671 is now Act 1007 (House)
- 2025-04-16: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-16: TO BE ENROLLED (House)
- 2025-04-16: Returned from the Senate as passed. (House)
- 2025-04-16: Returned to the House as passed. (Senate)
- 2025-04-16: Read the third time and passed. (Senate)
- 2025-04-16: Rules suspended. (Senate)
- 2025-04-16: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-04-15: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-15: Received from the House. (Senate)
- 2025-04-15: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-04-14: REPORTED CORRECTLY ENGROSSED (House)
- 2025-04-14: Amendment No. 2 read and adopted and the bill ordered engrossed. (House)
- 2025-04-14: Placed on second reading for the purpose of amendment. (House)
- 2025-04-10: Returned by the Committee with the recommendation that it do pass as amended 2 (House)
- 2025-04-07: REPORTED CORRECTLY ENGROSSED (House)
- 2025-04-07: Amendment No. 1 read and adopted and the bill ordered engrossed. (House)
- 2025-04-07: Placed on second reading for the purpose of amendment. (House)
- 2025-03-04: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-03-04: Filed (House)

## Bill text

- HB1671 - Introduced, 2025-03-04: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1671.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1007.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)
- 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)
- HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS. (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
- [HB1671 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1671.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1007.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)
- [HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO S…](https://policyrisk.com/state-bill/AR-HB1237-2025)
- [HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.](https://policyrisk.com/state-bill/AR-HB1686-2025)
- [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)
- [Arkansas bills](https://policyrisk.com/states/arkansas/bills)
- [Arkansas state hub](https://policyrisk.com/states/arkansas)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/AR-HB1671-2025 (as of 2026-10-19).