# Arkansas SB567: TO AMEND AND MODERNIZE THE LAW CONCERNING THE APPORTIONMENT OF INCOME DERIVED FROM MULTISTATE OPERATIONS; AND TO CHANGE THE METHOD FOR SOURCING OF RECEIPTS FOR SERVICES AND INTANGIBLES. Arkansas SB567, TO AMEND AND MODERNIZE THE LAW CONCERNING THE APPORTIONMENT OF INCOME DERIVED FROM MULTISTATE OPERATIONS; AND TO CHANGE THE METHOD FOR SOURCING OF RECEIPTS FOR SERVICES AND INTANGIBLES., is a 2025 Regular Session Senate bill sponsored by Steve Crowell (Republican), Rebecca Burkes (Republican); status enacted, last action 2025-04-18 (Notification that SB567 is now Act 719) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/AR-SB567-2025 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Arkansas SB567 - State: Arkansas - Session: 2025 Regular Session - Title: TO AMEND AND MODERNIZE THE LAW CONCERNING THE APPORTIONMENT OF INCOME DERIVED FROM MULTISTATE OPERATIONS; AND TO CHANGE THE METHOD FOR SOURCING OF RECEIPTS FOR SERVICES AND INTANGIBLES. - Status: enacted - Chamber: Senate - Introduced: 2025-03-27 - Last action: 2025-04-18, Notification that SB567 is now Act 719 - Sponsors: Steve Crowell (Republican), Rebecca Burkes (Republican) - Cosponsors: 0 - Touches household money: no - Roll calls: 2 (131 yes, 0 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Exporting businesses count fewer Arkansas receipts: benefit, medium. Arkansas phases out counting certain goods shipped from Arkansas locations to buyers in states where the seller is not taxable. The schedule counts 85.71% in 2024, 71.42% in 2025, 57.13% in 2026, and 42.84% in 2027. It counts 28.55% in 2028, 14.26% in 2029, and 0% for tax years beginning January 1,… - Remote businesses face Arkansas income tax: cost, medium. Beginning with tax years starting January 1, 2026, nonresident corporations and partnerships can become taxable without physical presence in Arkansas. Covered Arkansas receipts must exceed $250,000 in the current or immediately preceding tax year. Physical presence includes property, employees, age… - Business taxes follow service delivery locations: mixed, medium. For tax years beginning January 1, 2026, Arkansas generally counts service receipts where services are delivered. Property receipts follow the property's location; intangible-property receipts generally follow where rights are used, including covered geographic rights. Businesses must reasonably es… - Businesses get a receipts-based tax formula: mixed, medium. For tax years beginning January 1, 2026, Arkansas uses one receipts-based formula to divide multistate business income. Arkansas's share equals covered income times Arkansas receipts divided by receipts everywhere. Covered income includes income the Constitution allows Arkansas to divide and that s… - Businesses get tax safeguards and limits: mixed, low. For tax years beginning January 1, 2026, Arkansas's finance secretary can set uniform alternatives when standard rules misrepresent Arkansas business activity. Alternatives include separate accounting, added factors, or other reasonable methods. The requesting party generally must prove the standar… - Communications businesses get another tax option: mixed, low. Businesses mainly providing telecommunications, mobile service, internet access, cable television, satellite services, or combinations can choose activity-based receipt sourcing. The option covers tax years beginning on or after January 1, 2026, but before December 31, 2035. They must choose it on… ## Sponsors and cosponsors - Sponsor: Steve Crowell (Republican), Senate - Sponsor: Rebecca Burkes (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-09 | House | House Vote - Wednesday, April 9, 2025 7:30:45 PM | pass | 96 | 0 | | | 2025-04-07 | Senate | Senate Vote - Monday, April 7, 2025 2:52:41 PM | pass | 35 | 0 | | ## Actions (15) - 2025-04-18: Notification that SB567 is now Act 719 (Senate) - 2025-04-10: DELIVERED TO GOVERNOR. (Senate) - 2025-04-10: Reported correctly enrolled and ordered delivered to the Governor. (Senate) - 2025-04-09: ORDERED ENROLLED (Senate) - 2025-04-09: Returned from the House as passed. (Senate) - 2025-04-09: Returned to the Senate as passed. (House) - 2025-04-09: Read the third time and passed and ordered transmitted to the Senate. (House) - 2025-04-08: Returned by the Committee Do Pass (House) - 2025-04-07: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House) - 2025-04-07: RECEIVED FROM THE SENATE (House) - 2025-04-07: Ordered immediately transmitted to the House. (Senate) - 2025-04-07: Read the third time and passed. (Senate) - 2025-04-02: Returned by the Committee, with the recommendation that it Do Pass (Senate) - 2025-03-31: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate) - 2025-03-27: Filed (Senate) ## Bill text - SB567 - Introduced, 2025-03-27: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB567.pdf) - Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=719.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) - 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) - HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS. (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 - [SB567 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB567.pdf) - [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=719.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) - [HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO S…](https://policyrisk.com/state-bill/AR-HB1237-2025) - [HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.](https://policyrisk.com/state-bill/AR-HB1686-2025) - [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-SB567-2025 (as of 2026-10-19).