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AR SB558

Bill

Status

Introduced

3/17/2021

Primary Sponsor

Trent Garner

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Imposes a 7% tax on social-media providers' gross revenue from advertising services in Arkansas, plus $1.00 per average Arkansas account holder annually.

  • Applies to platforms with at least 500,000 Arkansas account holders and minimum annual gross revenue of $500,000 from social-media advertising services in Arkansas.

  • Directs 10% of tax revenue to the Division of Arkansas State Police Fund for investigating and prosecuting cybercrimes against children.

  • Directs 90% of tax revenue to the Arkansas Acceleration Fund for rural broadband expenses administered by the Department of Commerce.

  • Becomes effective on the first day of the calendar quarter following the act's enactment.

Legislative Description

To Levy A Sales Tax On Advertising Revenue On Social-media Platforms; To Direct The Tax Revenue To Fund The Detection And Prosecution Of Cybercrimes Against Children; And To Fund The Development Of Rural Broadband.

Last Action

Sine Die adjournment

10/15/2021

Committee Referrals

Revenue & Taxation3/17/2021

Full Bill Text

No bill text available