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AR HB1046

Bill

Official Source

Status

Introduced

1/3/2023

Primary Sponsor

David Ray

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Exempts purchases of new or used wheelchair-accessible motor vehicles from Arkansas state sales and use taxes
  • Exempts the purchase of aftermarket wheelchair accommodation services (modifications to enable wheelchair entry/exit) from state sales and use taxes
  • Defines "wheelchair-accessible motor vehicle" as a motor vehicle modified to permit a person to enter or exit while in a wheelchair
  • Effective on the first day of the second calendar month following the act's enactment
  • Authorizes the Department of Finance and Administration to adopt rules to implement the exemptions, with final rules due by January 1, 2024

Legislative Description

To Amend The Law Governing State Sales And Use Taxes Regarding Wheelchair-accessible Motor Vehicles.

Last Action

Recommended for study in the Interim by Joint Interim Committee on REVENUE & TAXATION- HOUSE

4/6/2023

Committee Referrals

Revenue and Taxation1/9/2023

Full Bill Text

No bill text available