Loading chat...
AR HB1006
Bill
Status
Failed
5/17/2013
Primary Sponsor
Robert Altes
Click for details
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
- Defines "food" and "food ingredients" as substances in liquid, concentrated, solid, frozen, dried, or dehydrated form sold for ingestion or chewing by humans and consumed for taste or nutritional value
- Excludes alcoholic beverages and tobacco from the definition of "food" and "food ingredients," but removes the exclusion of dietary supplements
- Takes effect on the first day of the calendar quarter following the effective date of the act
Legislative Description
To Clarify The Definition Of Food And Food Ingredients To Include Dietary Supplements For Sales And Use Tax Purposes.
Last Action
Died in House Committee at Sine Die adjournment.
5/17/2013
Committee Referrals
Revenue and Taxation1/14/2013
Full Bill Text
No bill text available