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ArkansasHB16852025 Regular SessionHouseWALLET

TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS AFFIRMED BY REFERRED ACT 19 OF 1958; AND TO EXEMPT GROCERIES FROM STATE SALES AND USE TAXES.

Sponsored By: Bart Hester (Republican), Kendon Underwood (Republican)

Enacted

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Lower state taxes on Arkansas groceries

Beginning January 1, 2026, qualifying groceries are exempt from covered Arkansas state sales and use taxes. The law also ends the special 1.375% tax on food stored, used, distributed, or consumed in Arkansas. Prepared food does not qualify for the grocery exemption. Food only cut, repackaged, or pasteurized by the seller is not treated as prepared food. Neither are raw eggs, fish, meat, poultry, or foods containing them that require consumer cooking for safety under the FDA’s 2005 Food Code. The state tax under Amendment 75 and applicable city and county grocery taxes remain in place.

Tax penalty relief for grocery retailers

Retailers, sellers, and vendors get relief from specified penalties for failing to collect or pay tax on candy or soft drinks. They must show a good-faith effort to collect and pay tax at the required rates. This relief does not change the tax owed.

Sponsors & Cosponsors

Sponsors

  • Bart Hester

    Republican • Senate

  • Kendon Underwood

    Republican • House

Cosponsors

  • Alyssa Brown

    Republican • House

  • Brandon Achor

    Republican • House

  • Brit McKenzie

    Republican • House

  • Sonia Eubanks Barker

    Republican • House

  • Howard M. Beaty, Jr.

    Republican • House

  • Mary Bentley

    Republican • House

  • Harlan Breaux

    Republican • House

  • Keith Brooks

    Republican • House

  • Frances Cavenaugh

    Republican • House

  • Cindy Crawford

    Republican • House

  • Brian S. Evans

    Republican • House

  • Tony Furman

    Republican • House

  • Jimmy Gazaway

    Republican • House

  • Justin Gonzales

    Republican • House

  • Zack Gramlich

    Republican • House

  • RJ Hawk

    Republican • House

  • Steve Hollowell

    Republican • House

  • Jeremiah Moore

    Republican • House

  • Jay Richardson

    Democratic • House

  • John P. Carr

    Republican • House

  • Karilyn Brown

    Republican • House

  • Wayne Long

    Republican • House

  • Robin Lundstrum

    Republican • House

  • Matt Brown

    Republican • House

  • Mark D. McElroy

    Republican • House

  • Mindy McAlindon

    Republican • House

  • Rick McClure

    Republican • House

  • Austin McCollum

    Republican • House

  • Nick Burkes

    Republican • House

  • Stetson Painter

    Republican • House

  • Aaron Pilkington

    Republican • House

  • Rebecca Burkes

    Republican • House

  • R. Scott Richardson

    Republican • House

  • David Ray

    Republican • House

  • Ryan A. Rose

    Republican • House

  • Johnny Rye

    Republican • House

  • Randy Torres

    Republican • House

  • DeAnn Vaught

    Republican • House

  • Jeremy Wooldridge

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 319 • No: 2

House vote • 4/16/2025

House Vote - Wednesday, April 16, 2025 1:34:04 PM

Yes: 93 • No: 0

House vote • 4/16/2025

House Vote - Wednesday, April 16, 2025 1:33:08 PM

Yes: 95 • No: 0

Senate vote • 4/14/2025

Senate Vote - Monday, April 14, 2025 3:06:22 PM

Yes: 35 • No: 0

House vote • 4/7/2025

House Vote - Monday, April 7, 2025 3:22:52 PM

Yes: 96 • No: 2

Actions Timeline

  1. Notification that HB1685 is now Act 1008

    4/22/2025House

  2. Correctly enrolled and ordered transmitted to the Governor's Office.

    4/16/2025House

  3. TO BE ENROLLED

    4/16/2025House

  4. Senate amendment # 2 read and concurred in.

    4/16/2025House

  5. Senate amendment # 1 read and concurred in.

    4/16/2025House

  6. Returned by the Committee with the recommendation that it do pass, concur in Senate Amendment No. 1 & 2

    4/15/2025House

  7. Re-referred to the Committee on REVENUE & TAXATION- HOUSE

    4/14/2025House

  8. Returned from Senate as passed, as amended # 1 & 2

    4/14/2025House

  9. Returned to the House as passed as amended # 1 & 2 .

    4/14/2025Senate

  10. Read the third time and passed.

    4/14/2025Senate

  11. Returned by the Committee, with the recommendation that it Do Pass

    4/10/2025Senate

  12. Re-referred to REVENUE & TAX - SENATE

    4/9/2025Senate

  13. REPORTED CORRECTLY ENGROSSED

    4/9/2025Senate

  14. Amendment # 2 read the first time, rules suspended, read the second time and adopted, ordered engrossed.

    4/9/2025Senate

  15. Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 2

    4/9/2025Senate

  16. Rules suspended.

    4/9/2025Senate

  17. Re-referred to REVENUE & TAX - SENATE

    4/8/2025Senate

  18. REPORTED CORRECTLY ENGROSSED

    4/8/2025Senate

  19. Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.

    4/8/2025Senate

  20. Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 1

    4/8/2025Senate

  21. Rules suspended.

    4/8/2025Senate

  22. Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE

    4/7/2025Senate

  23. Received from the House.

    4/7/2025Senate

  24. Read the third time and passed and ordered transmitted to the Senate.

    4/7/2025House

  25. Returned by the Committee Do Pass

    4/3/2025House

Bill Text

  • HB1685 - Introduced

    3/5/2025

    PDF

  • Act Version

    PDF

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