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AR SB77

Bill

Status

Failed

4/25/2019

Primary Sponsor

David Wallace

Click for details

Origin

Senate

92nd General Assembly (2019 Regular)

AI Summary

  • Reduces the state's administrative fee for collecting sales tax from 3% to 1.5% across nine different Arkansas tax code sections
  • Applies the fee reduction to state sales tax collection (Arkansas Code § 26-73-105), county sales and use taxes (§ 26-74-214, § 26-74-313, § 26-74-409, § 26-74-609), city sales taxes (§ 26-75-217, § 26-75-506), use taxes (§ 26-81-107), and levying entity taxes (§ 26-82-111)
  • Deducted fees continue to be deposited into the Constitutional Officers Fund and State Central Services Fund for state services
  • Funds transmitted to cities and counties for general purposes remain available quarterly or as specified in each tax code section

Legislative Description

To Amend The Law To Reduce The Administrative Fee Charged By The State To Collect Sales Tax.

Last Action

Sine Die adjournment

4/25/2019

Committee Referrals

Revenue & Taxation1/14/2019

Full Bill Text

No bill text available