All Roll Calls
Yes: 127 • No: 0
ArkansasSB4952025 Regular SessionSenate
TO AMEND DEFINITIONS USED UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; AND TO AMEND THE DEFINITION OF "INVOICE" AND THE DEFINITION OF "INVOICE PRICE" USED UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977.
Sponsored By: James Eaton (Republican), Joshua Bryant (Republican)
Enacted
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Stricter invoice rules for tobacco businesses
Arkansas tightens tax invoice rules for tobacco, vapor, alternative nicotine, and e-liquid products. Invoices must be made at the time of sale or purchase and list products, quantities, and prices charged. They must identify both parties, including physical addresses and permit numbers for the selling wholesaler or manufacturer and buying retailer or wholesaler. Invoice price means what a wholesaler or retailer pays any seller for products to resell in Arkansas. If the holder cannot prove that price, the law uses the manufacturer's highest normal business price before discounts. If that information is missing, it uses a similar wholesaler's or retailer's highest normal business price before discounts for the same or comparable products.
Sponsors & Cosponsors
Sponsors
James Eaton
Republican • House
Joshua Bryant
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 4/9/2025
House Vote - Wednesday, April 9, 2025 7:09:36 PM
Yes: 95 • No: 0
Senate vote • 4/3/2025
Senate Vote - Thursday, April 3, 2025 3:20:19 PM
Yes: 32 • No: 0
Actions Timeline
Notification that SB495 is now Act 718
4/18/2025SenateDELIVERED TO GOVERNOR.
4/10/2025SenateReported correctly enrolled and ordered delivered to the Governor.
4/10/2025SenateORDERED ENROLLED
4/9/2025SenateReturned from the House as passed.
4/9/2025SenateReturned from the Senate as passed.
4/9/2025HouseRead the third time and passed and ordered transmitted to the Senate.
4/9/2025HouseReturned by the Committee Do Pass
4/7/2025HouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
4/3/2025HouseRECEIVED FROM THE SENATE
4/3/2025HouseOrdered immediately transmitted to the House.
4/3/2025SenateRead the third time and passed.
4/3/2025SenateReturned by the Committee, with the recommendation that it Do Pass
4/2/2025SenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
3/17/2025SenateFiled
3/17/2025Senate
Bill Text
SB495 - Introduced
3/17/2025
Act Version
Related Bills
HB1265, AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025-2026 FISCAL YEAR.
HB1237, TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO SET PENALTIES FOR A VIOLATION OF THE PROHIBITION OF SOLICITATION OF INJURED INDIVIDUALS.
HB1686, TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.
SB440, TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE USE OF ALKALINE HYDROLYSIS; AND TO REGULATE ALKALINE HYDROLYSIS FACILITIES.
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 PERSONS; AND TO PROVIDE FOR THE PRIORITY OF UNRECORDED MUNICIPAL LIENS.
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 AS A DESIGNATED SURVIVOR.