# Arkansas HB1807: TO AMEND THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL OR CHARTER; AND TO CLARIFY THE PERSONS ELIGIBLE FOR THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL OR CHARTER.

Arkansas HB1807, TO AMEND THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL OR CHARTER; AND TO CLARIFY THE PERSONS ELIGIBLE FOR THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL OR CHARTER., is a 2025 Regular Session House bill sponsored by Les D. Eaves (Republican), John Payton (Republican); status enacted, last action 2025-04-17 (Notification that HB1807 is now Act 879); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-HB1807-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1807
- State: Arkansas
- Session: 2025 Regular Session
- Title: TO AMEND THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL OR CHARTER; AND TO CLARIFY THE PERSONS ELIGIBLE FOR THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL OR CHARTER.
- Status: enacted
- Chamber: House
- Introduced: 2025-03-17
- Last action: 2025-04-17, Notification that HB1807 is now Act 879
- Sponsors: Les D. Eaves (Republican), John Payton (Republican)
- Cosponsors: 5
- Touches household money: yes
- Roll calls: 2 (122 yes, 2 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Aircraft sellers get broader tax break: benefit, low. Arkansas aircraft sellers, including individuals, qualify for a sales or use tax exemption on aircraft bought for resale. Sellers must hold a retail sales tax permit and keep aircraft in stock mainly to profit from resale to customers. They can rent or charter these aircraft tax-free for up to one…
- Aircraft rental tax break adds revenue test: mixed, low. Aircraft acquired for rental or leasing in normal business qualify for the tax exemption only with enough annual rental revenue. Annual gross rental or lease revenue must equal at least 7.5% of the aircraft’s net purchase price. That price includes any trade or exchange value but excludes sales com…

## Sponsors and cosponsors

- Sponsor: Les D. Eaves (Republican), House
- Sponsor: John Payton (Republican), Senate
- Cosponsor: Andrew Collins (Democratic), House
- Cosponsor: Dave Wallace (Republican), Senate
- Cosponsor: Robin Lundstrum (Republican), House
- Cosponsor: Matt Brown (Republican), House
- Cosponsor: Stephen Magie (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-14 | Senate | Senate Vote - Monday, April 14, 2025 3:12:55 PM | pass | 33 | 1 |   |
| 2025-04-08 | House | House Vote - Tuesday, April 8, 2025 2:28:47 PM | pass | 89 | 1 | 1 |

## Actions (16)

- 2025-04-17: Notification that HB1807 is now Act 879 (House)
- 2025-04-15: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-14: TO BE ENROLLED (House)
- 2025-04-14: Returned from the Senate as passed. (House)
- 2025-04-14: Returned to the House as passed. (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)
- 2025-04-08: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-08: Received from the House. (Senate)
- 2025-04-08: Read the third time and passed and ordered transmitted to the Senate. (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)
- 2025-04-03: Returned by the Committee with the recommendation that it do pass as amended 1 (House)
- 2025-03-17: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-03-17: Filed (House)

## Bill text

- HB1807 - Introduced, 2025-03-17: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1807.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=879.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
- [HB1807 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1807.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=879.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)
- [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-HB1807-2025 (as of 2026-10-16).