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AR SB274

Bill

Status

Failed

5/5/2025

Primary Sponsor

David Wallace

Click for details

Origin

Senate

95th General Assembly (2025 Regular)

AI Summary

  • Exempts the first $1,000 of the purchase price of caskets, burial vaults, and monuments from Arkansas sales and use tax
  • Applies to both gross receipts tax and compensating use tax under the Arkansas Compensating Tax Act of 1949
  • Exemption may be administered as a rebate rather than a point-of-sale reduction
  • Effective on the first day of the calendar quarter following the act's effective date
  • Sponsored by Senator D. Wallace and Representative Joey Carr

Legislative Description

To Create A Sales And Use Tax Exemption For Certain Items Related To Human Burial; And To Exempt A Portion Of The Purchase Price Of A Casket, Burial Vault, Or Monument From Sales And Use Tax.

Last Action

Died in Senate Committee at Sine Die adjournment.

5/5/2025

Committee Referrals

Revenue & Taxation2/24/2025

Full Bill Text

No bill text available