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AR HB1346

Bill

Official Source

Status

Failed

5/1/2023

Primary Sponsor

Dwight Tosh

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Exempts gross receipts and compensating use tax on the sale of business vehicles purchased by nonprofit food pantries used to deliver food to recipients
  • Defines a "business vehicle" as a motor vehicle purchased by a food pantry for food delivery that is not used for personal commuting by staff or executives
  • Defines "food pantry" as a nonprofit corporation whose mission is to distribute food to people with difficulty purchasing enough food to avoid hunger
  • Creates a one-time rebate for food pantries that purchased business vehicles in 2022 and paid state sales or use tax, with rebate requests due to the Department of Finance and Administration by December 31, 2023
  • Both exemption and rebate provisions become effective on the first day of the second calendar month following this act's effective date

Legislative Description

To Create A Sales And Use Tax Exemption For The Purchase Of A Business Vehicle By A Food Pantry; And To Create A One-time Rebate Of State Sales And Use Tax For The Purchase Of A Business Vehicle In 2022 By A Food Pantry.

Last Action

Died in Senate Committee at Sine Die adjournment.

5/1/2023

Committee Referrals

Revenue & Taxation4/3/2023
Revenue and Taxation2/2/2023

Full Bill Text

No bill text available