AR HB2219

Creates a sales tax rebate for the Arkansas State Highway and Transportation Department on eligible construction materials used in public road construction projects, with rebates directed to the State Highway and Transportation Department Fund.

Establishes a use tax exemption for eligible construction materials purchased by the Arkansas State Highway and Transportation Department for public road construction projects.

Defines "eligible construction materials" as tangible personal property that remains part of or is consumed in road, highway, street, bridge, overpass, interchange, or right-of-way projects, excluding construction equipment, tools, and motor vehicle fuel.

Excludes local sales and use taxes from the rebate and exemption provisions.

Limits the combined aggregate total of the sales tax rebate and use tax exemption to $25,000,000 during any fiscal year, effective on the first day of the calendar quarter following enactment.