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AR SB274

Bill

Status

Passed

3/29/2011

Primary Sponsor

Gilbert Baker

Click for details

Origin

Senate

88th General Assembly (2011 Regular)

AI Summary

  • Increases the sales and use tax exemption threshold for motor vehicles, trailers, and semitrailers from $2,500 to $5,000
  • Amends Arkansas Code § 26-52-510(b)(1)(B) to eliminate sales tax on purchases below $5,000
  • Amends Arkansas Code § 26-53-126(b)(2) to eliminate use tax on purchases below $5,000
  • Effective on the first day of the calendar quarter following the act's effective date

Legislative Description

To Increase The Amount Below Which Sales And Use Tax Is Not Due On The Purchase Of A Motor Vehicle, Trailer, Or Semitrailer.

Last Action

Senate Notification that SB274 is now Act 753

3/29/2011

Committee Referrals

Revenue & Taxation3/23/2011
Revenue and Taxation2/22/2011
Revenue & Taxation2/8/2011

Full Bill Text

No bill text available