All Roll Calls
Yes: 127 • No: 0
ArkansasHB17162025 Regular SessionHouseWALLET
TO AMEND THE LAW CONCERNING THE ASSESSMENT AND COLLECTION OF TAXES BY THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION; AND TO PROHIBIT THE ASSESSMENT OF SALES AND USE TAX IN CERTAIN CIRCUMSTANCES.
Sponsored By: Ronald Caldwell (Republican), Frances Cavenaugh (Republican)
Enacted
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Arkansas taxpayers gain protection from repeat taxes
Arkansas’s tax secretary cannot reassess sales or use tax on physical property covered by a qualifying tax exemption ruling. The taxpayer must have won the ruling after appealing a tax assessment or denial of a claimed refund. The ruling must come from the Office of Hearings and Appeals, Tax Appeals Commission, a circuit court, or Arkansas Supreme Court. It must not be pending review or appeal, or have been overturned. Protection covers only the same taxpayer, the same item, and the same use previously ruled exempt. Protection does not apply after a material change in exemption requirements. This includes new, amended, or repealed laws; new or changed rules approved by the Legislative Council; or a later Arkansas Supreme Court decision.
Sponsors & Cosponsors
Sponsors
Ronald Caldwell
Republican • Senate
Frances Cavenaugh
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/2/2025
Senate Vote - Wednesday, April 2, 2025 1:58:32 PM
Yes: 33 • No: 0
House vote • 3/17/2025
House Vote - Monday, March 17, 2025 2:22:03 PM
Yes: 94 • No: 0
Actions Timeline
Notification that HB1716 is now Act 498
4/8/2025HouseCorrectly enrolled and ordered transmitted to the Governor's Office.
4/3/2025HouseTO BE ENROLLED
4/2/2025HouseReturned from the Senate as passed.
4/2/2025HouseReturned to the House as passed.
4/2/2025SenateRead the third time and passed.
4/2/2025SenateReturned by the Committee, with the recommendation that it Do Pass
3/31/2025SenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
3/17/2025SenateReceived from the House.
3/17/2025SenateRead the third time and passed and ordered transmitted to the Senate.
3/17/2025HouseReturned by the Committee Do Pass
3/13/2025HouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
3/10/2025HouseFiled
3/10/2025House
Bill Text
HB1716 - Introduced
3/10/2025
Act Version
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