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AR HB1796

Bill

Status

Failed

5/1/2023

Primary Sponsor

Tippi McCullough

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Creates a one-year sales tax holiday on gun safes and gun safety devices from 12:01 a.m. on July 1, 2023, through 11:59 p.m. on June 30, 2024

  • Exempts gross receipts from sales of gun safes and gun safety devices from Arkansas gross receipts tax and compensating use tax during the holiday period

  • Defines "gun safe" as a locking container equipped with a padlock, key lock, combination lock, or other locking device designed for secure storage of one or more firearms

  • Defines "gun safety device" as an integral device equipped or installed on a firearm that permits programming to operate only for specified persons through computerized locking or other integral means

  • Requires the Department of Finance and Administration to promulgate rules to implement and administer the tax holiday, with final rules filed by July 1, 2023, or as soon as practicable after Legislative Council approval

Legislative Description

To Create A Sales Tax Holiday For Gun Safes And Gun Safety Devises.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2023

Committee Referrals

Revenue and Taxation3/30/2023

Full Bill Text

No bill text available