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AR HB1026
Bill
Status
2/10/2021
Primary Sponsor
Frances Cavenaugh
Click for details
AI Summary
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Appearance fees of $50.00 or less received by volunteer firefighters are not considered compensation for determining volunteer fire department status under sales and use tax exemption provisions.
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Defines "appearance fee" as money received by volunteer firefighters for training, practice, or reimbursement of expenses associated with responding to a fire.
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Amends Arkansas Code § 26-52-434 (sales tax exemption) and § 26-53-142 (use tax exemption) to add clarification language regarding appearance fees.
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Becomes effective on the first day of the calendar quarter following the enactment of the bill.
Legislative Description
To Clarify That Certain Appearance Fees Are Not Compensation For The Purpose Of Determining Eligibility For The Sales And Use Tax Exemption For Fire Protection Equipment And Emergency Equipment.
Last Action
Notification that HB1026 is now Act 125
2/10/2021