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AR HB1485

Bill

Status

Failed

5/5/2025

Primary Sponsor

Karilyn Brown

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Exempts the Arkansas Veterans Cemetery Foundation from state sales and use taxes on purchases of tangible personal property, digital products, digital codes, and services

  • Extends the same tax exemption to other nonprofit organizations that are 501(c)(3) entities registered with the Secretary of State and established to support Veterans' cemeteries, Veterans' homes, or Department of Veterans Affairs facilities in Arkansas

  • Qualifying organizations must meet federal tax-exempt status requirements as defined under 26 U.S.C. § 501(c)(3) as it existed on January 1, 2025

  • Effective date is the first day of the calendar quarter following the act's passage

Legislative Description

To Create A Sales And Use Tax Exemption For Sales To Certain Organizations That Support Veterans' Facilities.

Last Action

Died in Senate Committee at Sine Die adjournment.

5/5/2025

Committee Referrals

Revenue & Taxation4/8/2025
Revenue and Taxation2/13/2025

Full Bill Text

No bill text available