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AR HB1972

Bill

Status

Failed

5/5/2025

Primary Sponsor

Mark McElroy

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Exempts the Helena West Helena Future Leaders Youth Sports Association from Arkansas sales and use taxes on purchases of tangible personal property, digital products, digital codes, and services

  • Amends Arkansas Code § 26-52-401 by adding a new subdivision (45) to the existing list of sales tax exemptions

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

  • Sponsored by Representative M. McElroy in the 95th General Assembly Regular Session, 2025

Legislative Description

To Create A Sales And Use Tax Exemption For The Helena West Helena Future Leaders Youth Sports Association.

Last Action

Died in House Committee at Sine Die adjournment.

5/5/2025

Committee Referrals

Revenue and Taxation4/2/2025

Full Bill Text

No bill text available