Loading chat...

AR SB431

Bill

Status

Failed

4/27/2011

Primary Sponsor

Johnny Key

Click for details

Origin

Senate

88th General Assembly (2011 Regular)

AI Summary

  • Amends Arkansas Code § 26-52-510(e) to allow a credit for sales or use taxes paid to another state for the purchase of a motor vehicle, trailer, or semitrailer that is first registered in Arkansas.

  • Amends Arkansas Code § 26-53-131(c) to allow the same credit for motor vehicles, trailers, and semitrailers first registered by the purchaser in Arkansas, and repeals subsection (c)(2).

  • Declares an emergency clause, finding that the previous disallowance of the tax credit created an unfair burden on Arkansas citizens.

  • Establishes immediate effectiveness upon Governor approval, expiration of the veto period, or veto override by the legislature.

Legislative Description

To Allow A Credit For Sales Or Use Taxes Paid To Another State For The Purchase Of A Motor Vehicle, A Trailer, Or A Semitrailer And To Declare An Emergency.

Last Action

Senate Sine Die adjournment

4/27/2011

Committee Referrals

Revenue & Taxation2/22/2011

Full Bill Text

No bill text available