Loading chat...

AR HB1795

Bill

Status

Failed

5/1/2017

Primary Sponsor

Mickey Gates

Click for details

Origin

House of Representatives

91st General Assembly (2017 Regular)

AI Summary

  • Amends Arkansas Code § 26-52-401(12) to classify items originally purchased for resale that are later donated as having been sold for resale purposes.

  • Establishes that the sales price for donated items is the amount received in exchange for the item at the time of donation.

  • Effective on the first day of the calendar quarter following the act's enactment date.

Legislative Description

To Exempt Certain Donated Items From Sales And Use Taxes.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2017

Committee Referrals

Revenue and Taxation3/2/2017

Full Bill Text

No bill text available