# Arkansas HB1851: 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.

Arkansas HB1851, 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., is a 2025 Regular Session House bill sponsored by Steve Crowell (Republican), Lane Jean (Republican); status enacted, last action 2025-04-16 (Notification that HB1851 is now Act 714); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-HB1851-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1851
- State: Arkansas
- Session: 2025 Regular Session
- Title: 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.
- Status: enacted
- Chamber: House
- Introduced: 2025-03-19
- Last action: 2025-04-16, Notification that HB1851 is now Act 714
- Sponsors: Steve Crowell (Republican), Lane Jean (Republican)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 2 (131 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- School cafeteria tax break survives outsourcing: benefit, low. 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…

## Sponsors and cosponsors

- Sponsor: Steve Crowell (Republican), Senate
- Sponsor: Lane Jean (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-09 | Senate | Senate Vote - Wednesday, April 9, 2025 8:46:56 PM | pass | 33 | 0 | 2 |
| 2025-04-02 | House | House Vote - Wednesday, April 2, 2025 2:26:42 PM | pass | 98 | 0 |   |

## Actions (13)

- 2025-04-16: Notification that HB1851 is now Act 714 (House)
- 2025-04-10: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-10: TO BE ENROLLED (House)
- 2025-04-10: Returned from the Senate as passed. (House)
- 2025-04-09: Returned to the House as passed. (Senate)
- 2025-04-09: Read the third time and passed. (Senate)
- 2025-04-07: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-04-02: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-02: Received from the House. (Senate)
- 2025-04-02: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-04-01: Returned by the Committee Do Pass (House)
- 2025-03-19: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-03-19: Filed (House)

## Bill text

- HB1851 - Introduced, 2025-03-19: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1851.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=714.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
- [HB1851 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1851.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=714.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-HB1851-2025 (as of 2026-10-16).