# Arkansas HB1685: 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.

Arkansas HB1685, 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., is a 2025 Regular Session House bill sponsored by Bart Hester (Republican), Kendon Underwood (Republican); status enacted, last action 2025-04-22 (Notification that HB1685 is now Act 1008); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-HB1685-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1685
- State: Arkansas
- Session: 2025 Regular Session
- Title: 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.
- Status: enacted
- Chamber: House
- Introduced: 2025-03-05
- Last action: 2025-04-22, Notification that HB1685 is now Act 1008
- Sponsors: Bart Hester (Republican), Kendon Underwood (Republican)
- Cosponsors: 39
- Touches household money: yes
- Roll calls: 4 (319 yes, 2 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Lower state taxes on Arkansas groceries: benefit, medium. 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 pa…
- Tax penalty relief for grocery retailers: benefit, low. 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 and cosponsors

- Sponsor: Bart Hester (Republican), Senate
- Sponsor: Kendon Underwood (Republican), House
- Cosponsor: Alyssa Brown (Republican), House
- Cosponsor: Brandon Achor (Republican), House
- Cosponsor: Brit McKenzie (Republican), House
- Cosponsor: Sonia Eubanks Barker (Republican), House
- Cosponsor: Howard M. Beaty, Jr. (Republican), House
- Cosponsor: Mary Bentley (Republican), House
- Cosponsor: Harlan Breaux (Republican), House
- Cosponsor: Keith Brooks (Republican), House
- Cosponsor: Frances Cavenaugh (Republican), House
- Cosponsor: Cindy Crawford (Republican), House
- Cosponsor: Brian S. Evans (Republican), House
- Cosponsor: Tony Furman (Republican), House
- Cosponsor: Jimmy Gazaway (Republican), House
- Cosponsor: Justin Gonzales (Republican), House
- Cosponsor: Zack Gramlich (Republican), House
- Cosponsor: RJ Hawk (Republican), House
- Cosponsor: Steve Hollowell (Republican), House
- Cosponsor: Jeremiah Moore (Republican), House
- Cosponsor: Jay Richardson (Democratic), House
- Cosponsor: John P. Carr (Republican), House
- Cosponsor: Karilyn Brown (Republican), House
- Cosponsor: Wayne Long (Republican), House
- Cosponsor: Robin Lundstrum (Republican), House
- Cosponsor: Matt Brown (Republican), House
- Cosponsor: Mark D. McElroy (Republican), House
- Cosponsor: Mindy McAlindon (Republican), House
- Cosponsor: Rick McClure (Republican), House
- Cosponsor: Austin McCollum (Republican), House
- Cosponsor: Nick Burkes (Republican), House
- Cosponsor: Stetson Painter (Republican), House
- Cosponsor: Aaron Pilkington (Republican), House
- Cosponsor: Rebecca Burkes (Republican), House
- Cosponsor: R. Scott Richardson (Republican), House
- Cosponsor: David Ray (Republican), House
- Cosponsor: Ryan A. Rose (Republican), House
- Cosponsor: Johnny Rye (Republican), House
- Cosponsor: Randy Torres (Republican), House
- Cosponsor: DeAnn Vaught (Republican), House
- Cosponsor: Jeremy Wooldridge (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-16 | House | House Vote - Wednesday, April 16, 2025 1:34:04 PM | pass | 93 | 0 |   |
| 2025-04-16 | House | House Vote - Wednesday, April 16, 2025 1:33:08 PM | pass | 95 | 0 |   |
| 2025-04-14 | Senate | Senate Vote - Monday, April 14, 2025 3:06:22 PM | pass | 35 | 0 |   |
| 2025-04-07 | House | House Vote - Monday, April 7, 2025 3:22:52 PM | pass | 96 | 2 |   |

## Actions (33)

- 2025-04-22: Notification that HB1685 is now Act 1008 (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: Senate amendment # 2 read and concurred in. (House)
- 2025-04-16: Senate amendment # 1 read and concurred in. (House)
- 2025-04-15: Returned by the Committee with the recommendation that it do pass, concur in Senate Amendment No. 1 & 2 (House)
- 2025-04-14: Re-referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-04-14: Returned from Senate as passed, as amended # 1 & 2 (House)
- 2025-04-14: Returned to the House as passed as amended # 1 & 2 . (Senate)
- 2025-04-14: Read the third time and passed. (Senate)
- 2025-04-10: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-04-09: Re-referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-09: REPORTED CORRECTLY ENGROSSED (Senate)
- 2025-04-09: Amendment # 2 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate)
- 2025-04-09: Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 2 (Senate)
- 2025-04-09: Rules suspended. (Senate)
- 2025-04-08: Re-referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-08: REPORTED CORRECTLY ENGROSSED (Senate)
- 2025-04-08: Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate)
- 2025-04-08: Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 1 (Senate)
- 2025-04-08: Rules suspended. (Senate)
- 2025-04-07: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-07: Received from the House. (Senate)
- 2025-04-07: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-04-03: Returned by the Committee Do Pass (House)
- 2025-04-01: REPORTED CORRECTLY ENGROSSED (House)
- 2025-04-01: Amendment No. 2 read and adopted and the bill ordered engrossed. (House)
- 2025-04-01: Placed on second reading for the purpose of amendment. (House)
- 2025-03-17: REPORTED CORRECTLY ENGROSSED (House)
- 2025-03-17: Amendment No. 1 read and adopted and the bill ordered engrossed. (House)
- 2025-03-17: Placed on second reading for the purpose of amendment. (House)
- 2025-03-05: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-03-05: Filed (House)

## Bill text

- HB1685 - Introduced, 2025-03-05: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1685.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1008.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
- [HB1685 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1685.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1008.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-HB1685-2025 (as of 2026-10-16).
