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AR SB605

Bill

Status

Failed

5/5/2025

Primary Sponsor

Jonathan Dismang

Click for details

Origin

Senate

95th General Assembly (2025 Regular)

AI Summary

  • Imposes a 50% excise tax on gross receipts from sales of delta tetrahydrocannabinol (THC) products, including delta-8, delta-9, delta-10, and related compounds

  • Covers hemp-derived CBD products containing up to 0.3% delta-9 THC that are not FDA-approved medications, as well as synthetically converted THC products from industrial hemp

  • Requires sellers to collect and remit the tax to the Department of Finance and Administration using the same procedures as the Arkansas Gross Receipts Act of 1941

  • Authorizes the Secretary of the Department of Finance and Administration to promulgate rules identifying taxable products and enforcing the law

  • Takes effect on the first day of the second calendar month following passage of the act

Legislative Description

To Create The Delta Tetrahydrocannabinol Excise Tax Act; And To Tax Delta Tetrahydrocannabinol Products.

Last Action

Died in House Committee at Sine Die adjournment.

5/5/2025

Committee Referrals

Revenue and Taxation4/7/2025
Revenue & Taxation4/1/2025

Full Bill Text

No bill text available