Loading chat...

AR HB1342

Bill

Official Source

Status

Failed

5/1/2023

Primary Sponsor

Deann Vaught

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Repeals Arkansas Code § 26-52-316(a)(9), which exempted boat storage and docking fees from sales tax
  • Repeals Arkansas Code § 26-52-316(a)(10), which exempted camping spaces or trailer spaces at public or privately owned campgrounds (except federal campgrounds) furnished on less than a month-to-month basis from sales tax
  • Makes these two service categories subject to sales tax in Arkansas
  • Effective on the first day of the calendar quarter following the date this act becomes law

Legislative Description

To Amend The Services To Which Sales Tax Applies; And To Exempt Certain Storage Services From Sales Tax.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2023

Committee Referrals

Revenue and Taxation2/2/2023

Full Bill Text

No bill text available