ArkansasHB18512025 Regular SessionHouseWALLET

TO AMEND THE SALES TAX EXEMPTION FOR FOOD, FOOD INGREDIENTS, AND PREPARED FOOD SOLD IN A PUBLIC, COMMON, HIGH SCHOOL, OR COLLEGE CAFETERIA OR DINING FACILITY.

Sponsored By: Steve Crowell (Republican), Lane Jean (Republican)

Enacted

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

School cafeteria tax break survives outsourcing

Arkansas exempts food, food ingredients, and prepared food sold in qualifying public, common, high school, or college cafeterias and dining facilities. These facilities must mainly serve teachers and students, not the public, and must not operate for profit. Hiring a for-profit company for services or management does not, by itself, remove the tax break. The changes take effect on the first day of the calendar quarter following the act’s effective date.

Sponsors & Cosponsors

Sponsors

  • Steve Crowell

    Republican • Senate

  • Lane Jean

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 131 • No: 0

Senate vote • 4/9/2025

Senate Vote - Wednesday, April 9, 2025 8:46:56 PM

Yes: 33 • No: 0 • Other: 2

House vote • 4/2/2025

House Vote - Wednesday, April 2, 2025 2:26:42 PM

Yes: 98 • No: 0

Actions Timeline

  1. Notification that HB1851 is now Act 714

    4/16/2025House
  2. Correctly enrolled and ordered transmitted to the Governor's Office.

    4/10/2025House
  3. TO BE ENROLLED

    4/10/2025House
  4. Returned from the Senate as passed.

    4/10/2025House
  5. Returned to the House as passed.

    4/9/2025Senate
  6. Read the third time and passed.

    4/9/2025Senate
  7. Returned by the Committee, with the recommendation that it Do Pass

    4/7/2025Senate
  8. Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE

    4/2/2025Senate
  9. Received from the House.

    4/2/2025Senate
  10. Read the third time and passed and ordered transmitted to the Senate.

    4/2/2025House
  11. Returned by the Committee Do Pass

    4/1/2025House
  12. Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE

    3/19/2025House
  13. Filed

    3/19/2025House

Bill Text

  • HB1851 - Introduced

    3/19/2025

  • Act Version

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