# Arkansas SB82: TO INCREASE THE SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO AMEND THE REDUCED SALES AND USE TAX RATE APPLICABLE TO PURCHASES OF USED MOTOR VEHICLES.

Arkansas SB82, TO INCREASE THE SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO AMEND THE REDUCED SALES AND USE TAX RATE APPLICABLE TO PURCHASES OF USED MOTOR VEHICLES., is a 2025 Regular Session Senate bill sponsored by John Payton (Republican); status failed, last action 2025-05-05 (Died in Senate Committee at Sine Die adjournment.) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-SB82-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas SB82
- State: Arkansas
- Session: 2025 Regular Session
- Title: TO INCREASE THE SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO AMEND THE REDUCED SALES AND USE TAX RATE APPLICABLE TO PURCHASES OF USED MOTOR VEHICLES.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-21
- Last action: 2025-05-05, Died in Senate Committee at Sine Die adjournment.
- Sponsor: John Payton (Republican)
- Cosponsors: 17
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: John Payton (Republican), Senate
- Cosponsor: Blake Johnson (Republican), Senate
- Cosponsor: Clint Penzo (Republican), Senate
- Cosponsor: Clarke Tucker (Democratic), Senate
- Cosponsor: Dan Sullivan (Republican), Senate
- Cosponsor: Tyler Dees (Republican), Senate
- Cosponsor: Fredrick J. Love (Democratic), Senate
- Cosponsor: Scott Flippo (Republican), Senate
- Cosponsor: Greg Leding (Democratic), Senate
- Cosponsor: Gary Stubblefield (Republican), Senate
- Cosponsor: Ricky Hill (Republican), Senate
- Cosponsor: Justin Boyd (Republican), Senate
- Cosponsor: Jim Dotson (Republican), Senate
- Cosponsor: Jim Petty (Republican), Senate
- Cosponsor: Mark Johnson (Republican), Senate
- Cosponsor: Matt McKee (Republican), Senate
- Cosponsor: Terry Rice (Republican), Senate
- Cosponsor: Matt Stone (Republican), Senate

## Actions (8)

- 2025-05-05: Died in Senate Committee at Sine Die adjournment. (Senate)
- 2025-04-07: Motion to Extract SB82 from Committee. Motion Failed. (Senate)
- 2025-04-01: Re-referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-01: REPORTED CORRECTLY ENGROSSED (Senate)
- 2025-04-01: Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate)
- 2025-04-01: Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 1 (Senate)
- 2025-01-21: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-01-21: Filed (Senate)

## Bill text

- SB82 - Introduced, 2025-01-21: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB82.pdf)

## 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
- [SB82 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB82.pdf)

## 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)
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Source: PRIA, https://policyrisk.com/state-bill/AR-SB82-2025 (as of 2026-10-16).