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AR HB1052

Bill

Status

Failed

4/27/2011

Primary Sponsor

Lane Jean

Click for details

Origin

House of Representatives

88th General Assembly (2011 Regular)

AI Summary

  • Reduces the excise tax rate on natural gas and electricity sold to manufacturers for use in manufacturing from 3.125% to 2.625%, effective July 1, 2011.

  • Director of Department of Finance and Administration must monitor tax savings and may halt refund processing once combined sales and use tax savings reach $27,000,000 in a fiscal year.

  • Tax revenue distribution: 76.6% to general revenues, 8.5% to Property Tax Relief Trust Fund, and 14.9% to Educational Adequacy Fund.

  • Updates the definition of "manufacturer" from North American Industry Classification System sectors 31-33 as in effect January 1, 2007 to January 1, 2011.

  • Declares an emergency due to high manufacturing costs, elevated unemployment, and economic hardship, making the act effective July 1, 2011.

Legislative Description

To Decrease The Sales And Use Tax On Natural Gas And Electricity Used By Manufacturers And To Declare An Emergency.

Last Action

Senate Sine Die adjournment

4/27/2011

Committee Referrals

Revenue & Taxation2/16/2011
Revenue and Taxation1/10/2011

Full Bill Text

No bill text available