AR HB1738

Disabled veterans who qualify for property tax exemption under § 26-3-306 are exempt from Arkansas sales and use tax on purchases of tangible personal property, digital products, and services

The exemption is capped at $25,000 in total sales per year for each disabled veteran

Authorized household members may make tax-exempt purchases on behalf of the disabled veteran in their absence

Veterans must submit a certification letter from the U.S. Department of Veterans Affairs to the Department of Finance and Administration, which will issue exemption cards

Fraudulently claiming the exemption is a Class C misdemeanor, and purchases exceeding the $25,000 cap are subject to tax recovery with penalties and interest