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AR HB1034

Bill

Status

Failed

4/27/2011

Primary Sponsor

Robert Altes

Click for details

Origin

House of Representatives

88th General Assembly (2011 Regular)

AI Summary

  • Amends Arkansas Code § 26-52-103(12) to include dietary supplements in the definition of "food" and "food ingredients" for sales tax purposes
  • Amends Arkansas Code § 26-53-102(5) to include dietary supplements in the definition of "food" and "food ingredients" for use tax purposes
  • Maintains existing exclusions from the food definition for alcoholic beverages and tobacco
  • Creates an effective date of the first day of the calendar quarter following enactment for both amended sections

Legislative Description

To Clarify The Definition Of Food And Food Ingredients To Include Dietary Supplements For Sales And Use Tax Purposes.

Last Action

House Died in House Committee at Sine Die adjournment.

4/27/2011

Committee Referrals

Revenue and Taxation1/10/2011

Full Bill Text

No bill text available