# Arkansas HB1716: 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.

Arkansas HB1716, 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., is a 2025 Regular Session House bill sponsored by Ronald Caldwell (Republican), Frances Cavenaugh (Republican); status enacted, last action 2025-04-08 (Notification that HB1716 is now Act 498); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-HB1716-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1716
- State: Arkansas
- Session: 2025 Regular Session
- Title: 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.
- Status: enacted
- Chamber: House
- Introduced: 2025-03-10
- Last action: 2025-04-08, Notification that HB1716 is now Act 498
- Sponsors: Ronald Caldwell (Republican), Frances Cavenaugh (Republican)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 2 (127 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Arkansas taxpayers gain protection from repeat taxes: benefit, low. 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 Appeal…

## Sponsors and cosponsors

- Sponsor: Ronald Caldwell (Republican), Senate
- Sponsor: Frances Cavenaugh (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-02 | Senate | Senate Vote - Wednesday, April 2, 2025 1:58:32 PM | pass | 33 | 0 |   |
| 2025-03-17 | House | House Vote - Monday, March 17, 2025 2:22:03 PM | pass | 94 | 0 |   |

## Actions (13)

- 2025-04-08: Notification that HB1716 is now Act 498 (House)
- 2025-04-03: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-02: TO BE ENROLLED (House)
- 2025-04-02: Returned from the Senate as passed. (House)
- 2025-04-02: Returned to the House as passed. (Senate)
- 2025-04-02: Read the third time and passed. (Senate)
- 2025-03-31: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-03-17: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-03-17: Received from the House. (Senate)
- 2025-03-17: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-03-13: Returned by the Committee Do Pass (House)
- 2025-03-10: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-03-10: Filed (House)

## Bill text

- HB1716 - Introduced, 2025-03-10: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1716.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=498.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
- [HB1716 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1716.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=498.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-HB1716-2025 (as of 2026-10-16).