Loading chat...
AR HB1281
Bill
Status
Passed
3/1/2013
Primary Sponsor
Matthew Shepherd
Click for details
AI Summary
- Amends Arkansas Code § 26-52-402(a)(3) to expand the sales tax exemption for pollution control machinery and equipment to include cities and towns, in addition to manufacturing and processing plants or facilities
- Adds explicit inclusion of machinery and equipment used in petroleum refining to remove sulfur pollutants, along with repair parts and repair labor for such equipment
- Amends Arkansas Code § 26-53-114(a)(3) to make identical changes to the use tax exemption for pollution control machinery and equipment
- Extends use tax exemption to include cities and towns alongside manufacturing and processing plants or facilities
- Effective on the first day of the calendar quarter following the effective date of the act
Legislative Description
To Amend The Sales And Use Tax Exemption For Certain Machinery And Equipment.
Last Action
Notification that HB1281 is now Act 233
3/1/2013
Committee Referrals
Revenue & Taxation2/18/2013
Revenue and Taxation2/8/2013
Full Bill Text
No bill text available