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AR HB1054

Bill

Official Source

Status

Passed

4/27/2021

Primary Sponsor

Rick Beck

Click for details

Origin

House of Representatives

93rd General Assembly (2021 Regular)

AI Summary

  • Special event vendors must collect sales tax from purchasers of tangible personal property, specified digital products, or digital codes and remit tax daily with a daily sales tax report to the promoter or organizer

  • The isolated sale exemption under Arkansas Code § 26-52-401(17) shall not apply to sales at special events

  • Effective date is the first day of the calendar quarter following the act's effective date

Legislative Description

To Amend The Law Concerning Sales Tax Requirements For Special Events; And To Allow The Sales Tax Exemption For Isolated Sales To Apply At Special Events.

Last Action

Notification that HB1054 is now Act 972

4/27/2021

Committee Referrals

Revenue & Taxation4/14/2021
Revenue and Taxation1/11/2021

Full Bill Text

No bill text available