Loading chat...

AR SB224

Bill

Status

Introduced

1/26/2017

Primary Sponsor

Jason Rapert

Click for details

Origin

Senate

91st General Assembly (2017 Regular)

AI Summary

  • Amends Arkansas Code § 26-52-401(1) to add a sales and use tax exemption for sales to churches in addition to sales by churches
  • Exemption applies to tangible personal property and services purchased by churches, with an exception for organizations engaged in business for profit
  • Churches remain exempt from sales tax on their own sales of tangible personal property or services
  • Effective on the first day of the calendar quarter following enactment of the legislation

Legislative Description

To Provide A Sales And Use Tax Exemption For Sales To Churches.

Last Action

Sine Die adjournment

5/1/2017

Committee Referrals

Revenue & Taxation1/26/2017

Full Bill Text

No bill text available