Bills Referred To Committee

TO EXEMPT FROM THE SALES AND USE TAX THE GROSS RECEIPTS DERIVED FROM THE SALE OF CLASS SIX AND SEVEN TRUCKS AND SEMITRAILERS AND TO OFFSET GENERAL REVENUES LOST WITH REVENUES FROM DISTILLATE MOTOR FUEL TAXES.

SB731

AN ACT TO REQUIRE PREPAYMENT OF ARKANSAS COMPENSATING USE TAX ON THE SAME BASIS AS PREPAYMENT OF ARKANSAS GROSS RECEIPTS TAX AND TO DECLARE AN EMERGENCY.

SB692

Elliott

TO PROVIDE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS BLACK HALL OF FAME FOUNDATION, INC.

Referred March 28, 2011

SB597

TO CLARIFY THE PROCEDURE FOR QUIETING TITLE TO LANDS FORFEITED TO THE STATE OF ARKANSAS FOR NONPAYMENT OF TAXES.

Referred March 23, 2011

SB597

TO CLARIFY THE PROCEDURE FOR QUIETING TITLE TO LANDS FORFEITED TO THE STATE OF ARKANSAS FOR NONPAYMENT OF TAXES.

SB595

TO CLARIFY THE NOTICE REQUIREMENTS AND REMEDIES FOR DEFECTIVE NOTICE IN THE SALE OF TAX-DELINQUENT LAND.

SB594

TO CLARIFY THE GROUNDS AND PROCEDURES FOR SETTING ASIDE A SALE OF TAX-DELINQUENT LANDS.

Referred March 17, 2011

SB728

Burnett

TO CLARIFY THE SCOPE OF THE REAL PROPERTY TRANSFER TAX.

SB596

TO CLARIFY PAYMENT REQUIREMENTS FOR THE REDEMPTION OF TAX-DELINQUENT LANDS.

Referred March 11, 2011

HB1802

T. Rogers

AN ACT CONCERNING AGRICULTURAL EXEMPTIONS FOR SALES AND USE TAX.

Referred March 10, 2011

SB738

TO TRANSFER RESPONSIBILITY FOR COLLECTION OF SALES AND USE TAXES TO SELLERS ENGAGING IN THE BUSINESS OF SELLING TANGIBLE PERSONAL PROPERTY AND SERVICES IN CERTAIN CIRCUMSTANCES.

SB569

B. Sample

AN ACT TO AMEND THE ARKANSAS CODE TO CLARIFY THE PROVISIONS CONCERNING THE SALT WATER DISPOSAL SYSTEM TAX CREDIT.

SB377

TO AMEND MOTOR FUEL, DISTILLATE SPECIAL FUEL, AND LIQUIFIED GAS SPECIAL FUEL PROVISIONS AND TO PROVIDE AN EXEMPTION TO ALLOW DISCLOSURE OF MOTOR FUEL TAX INFORMATION TO BONDING COMPANIES.

SB351

TO ALLOW DELINQUENT TAXES, PENALTY, AND INTEREST OWED TO THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO BE PAID FROM THE PROCEEDS OF TAX DELINQUENT LAND SALES.

SB316

J. Key

TO CLARIFY THE PROVISIONS CONCERNING A SETOFF OF DEBTS FROM STATE INCOME TAX REFUNDS.

SB256

Madison

AN ACT TO MAKE VARIOUS CORRECTIONS TO TITLE 26 OF THE ARKANSAS CODE OF 1987 CONCERNING TAXATION.

Referred March 7, 2011

SB332

TO EXPEDITE ADMINISTRATIVE TAX APPEALS AND PROMOTE ACCESS TO JUSTICE.

HB2231

TO STABILIZE THE TAXES ON UTILITIES FOR AGRICULTURAL BUSINESSES BY REDUCING THE SALES AND USE TAX ON THE PURCHASE PRICE OF THE UTILITIES AND LEVYING A SPECIAL EXCISE TAX ON THE VOLUME OF THE UTILITIES SOLD.

HB2230

CONCERNING THE DISCLOSURE OF INFORMATION IN FRANCHISE TAX REPORTS AND TO DECLARE AN EMERGENCY.

HB2228

TO GRADUALLY REDUCE THE SALES AND USE TAX LEVIED ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.

HB2224

Steel

TO EXEMPT BALING MATERIALS FROM SALES AND USE TAX.

HB2220

Biviano

TO PROVIDE AN INCOME TAX CREDIT FOR FIRST-TIME HOMEBUYERS.

HB2208

J. Burris

TO CLARIFY THE PROPERTY AND SERVICES SUBJECT TO SALES AND USE TAX.

TO CLARIFY THE REQUIREMENTS FOR A PERSON TO BE ELIGIBLE FOR TAX EXEMPTIONS UNDER § 26-3-306 AND TO CLARIFY THE REQUIREMENTS FOR DISABLED VETERANS TO BE ELIGIBLE FOR TAX EXEMPTIONS.

HB2172

TO CREATE AN EXEMPTION FROM LOCAL SALES AND USE TAXES FOR PARTS FOR AGRICULTURAL EQUIPMENT.

HB2105

Gillam

TO PROVIDE AN INCOME TAX CREDIT FOR VOLUNTEER FIREFIGHTERS.

HB2103

King

TO CREATE AN UNEMPLOYMENT INSURANCE TAX CREDIT FOR BUSINESSES THAT CREATE A JOB AND HIRE A PERSON RECEIVING UNEMPLOYMENT BENEFITS TO FILL THAT JOB AND TO DECLARE AN EMERGENCY.

HB2101

J. Burris

TO EXEMPT THE SALE AND REPAIR OF DENTAL APPLIANCES FROM SALES AND USE TAX.

HB2069

AN ACT CONCERNING SALES AND USE TAX EXEMPTIONS FOR AGRICULTURAL EQUIPMENT, MACHINERY, AND SUPPLIES.

HB2065

TO EXEMPT AGRICULTURAL PARTS AND SUPPLIES FROM SALES AND USE TAX.

HB2064

TO GRADUALLY REDUCE THE SALES AND USE TAX ON UTILITIES THAT ARE USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AGRICULTURE, HORTICULTURE, AND AQUACULTURE EQUIPMENT.

HB2051

Biviano

TO INCREASE THE EQUITY INVESTMENT FUND TAX CREDIT.

HB2042

E. Elliott

TO PROVIDE THAT GROSS RECEIPTS OR GROSS PROCEEDS DERIVED FROM SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO COMMUNITY CENTERS THAT ARE EXEMPT FROM TAXATION UNDER 26 U.S.C. § 501(C)(3) ARE EXEMPT FROM THE GROSS RECEIPTS TAX.

HB1964

King

TO AMEND THE TAX ON DYED DISTILLATE SPECIAL FUELS USED FOR OFF-ROAD PURPOSES.

Referred March 4, 2011

HB1922

Johnston

TO REDUCE THE SEVERANCE TAX ON NATURAL GAS.

HB1919

Johnston

TO ADDRESS INADEQUACIES IN THE DISTRIBUTION OF SEVERANCE TAX REVENUES.

HB1912

Moore

TO EXTEND THE TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.

HB1906

Woods

TO REPEAL THE ANNUAL FRANCHISE TAX ON CERTAIN BUSINESSES.

HB1899

AN ACT TO AMEND THE EQUITY INVESTMENT TAX CREDIT.

Referred March 3, 2011

SB428

E. Williams

AN ACT TO ALLOW THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO OFFSET ANY TAX REFUND DUE FOR ANY TAX COLLECTED BY THE DEPARTMENT AGAINST A DEBT FOR ANY TAX ADMINISTERED BY THE DEPARTMENT.

SB364

TO MAKE TECHNICAL CORRECTIONS TO ARKANSAS INCOME TAX LAWS AND TO DECLARE AN EMERGENCY.

HB1857

McLean

TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR ORTHOTIC DEVICES AND ORTHOTIC SERVICES.

Referred March 2, 2011

HB1809

Hyde

TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR ELECTRIC VEHICLES.

HB1804

Benedict

TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR TANGIBLE PERSONAL PROPERTY AND SERVICES SOLD TO NONPROFIT ORGANIZATIONS WHOSE PRIMARY PURPOSE IS TO PROVIDE HUNGER RELIEF SERVICES.

HB1802

T. Rogers

AN ACT CONCERNING AGRICULTURAL EXEMPTIONS FOR SALES AND USE TAX.

HB1794

Carter

TO PROVIDE FOR THE ADJUSTMENT OF THE ARKANSAS INDIVIDUAL INCOME TAX RATES AND BRACKETS.

HB1792

Lenderman

TO PROVIDE A SALES AND USE TAX EXEMPTION FOR COTTON BALE WRAP AND MODULE COVERS.

Referred March 1, 2011

HB1771

Collins

TO PROVIDE K-12 SCHOLARSHIPS FOR ECONOMICALLY DISADVANTAGED CHILDREN THROUGH A CORPORATE INCOME TAX CREDIT.

HB1767

Barnett

TO AUTHORIZE THE ESTABLISHMENT OF ALTERNATIVE REAL ESTATE TRANSFER TAX DOCUMENTARY SYMBOLS AND ELECTRONIC AFFIDAVITS OF COMPLIANCE.

HB1761

Summers

TO EXEMPT A HEARING INSTRUMENT RECOMMENDED BY AN AUDIOLOGIST FROM THE SALES AND USE TAX.

HB1760

Summers

TO CREATE ARTS AND CULTURAL DISTRICTS.

HB1757

Linck

TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY A VOLUNTEER FIRE DEPARTMENT.

Referred February 28, 2011

HB1737

TO PROVIDE THAT THE AMOUNT OF SALES AND USE TAX GENERATED FROM MOTOR VEHICLE AND RELATED SALES GOES TO THE ARKANSAS STATE HIGHWAY AND TRANSPORTATION DEPARTMENT AS NEW REVENUE FROM THE STREAMLINED SALES TAX IS GENERATED.

HB1724

TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE DISABLED AMERICAN VETERANS ORGANIZATION.

HB1720

TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE DISABLED AMERICAN VETERANS ORGANIZATION.

HB1703

English

TO AMEND THE STATUTES RELATING TO THE COLLECTION, PAYMENT, AND ENFORCEMENT OF PROPERTY TAXES; TO AMEND THE INSTALLMENT PAYMENT PROVISIONS FOR PROPERTY TAXES; AND TO MAKE TECHNICAL CORRECTIONS.

HB1684

Stubblefield

TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR MATERIALS USED TO BALE, PACKAGE, TIE, WRAP, OR SEAL ANIMAL FEED PRODUCTS.

HB1680

Stubblefield

CONCERNING THE VALUATION OF MOTOR VEHICLES FOR PERSONAL PROPERTY TAX PURPOSES.

Referred February 24, 2011

SB270

Madison

TO ACHIEVE FAIRNESS AMONG RETAILERS BY CLARIFYING THE APPLICATION OF THE GROSS RECEIPTS TAX AND COMPENSATING USE TAX TO CONSIGNMENT SALES.

HB1553

Westerman

CREATE AN EXEMPTION FROM SALES AND USE TAX FOR CONSTRUCTION MATERIALS PAID FOR WITH PUBLICLY FUNDED BONDS AND USED FOR PUBLIC ROAD CONSTRUCTION PROJECTS.

HB1552

Westerman

TO CREATE AN EXEMPTION FROM SALES AND USE TAX FOR CONSTRUCTION MATERIALS PAID FOR WITH PUBLIC FUNDS AND USED FOR PUBLIC ROAD CONSTRUCTION PROJECTS.

HB1547

Lovell

AN ACT TO AMEND THE SALES AND USE TAX LAWS TO BE CONSISTENT WITH THE STREAMLINED SALES AND USE TAX AGREEMENT.

Referred February 22, 2011

SB276

TO AMEND THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS AND TO DECLARE AN EMERGENCY.

SB275

B. Sample

TO DECREASE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.

SB274

G. Baker

TO INCREASE THE AMOUNT BELOW WHICH SALES AND USE TAX IS NOT DUE ON THE PURCHASE OF A MOTOR VEHICLE, TRAILER, OR SEMITRAILER.

HB1495

Nickels

TO CREATE THE ARKANSAS SMALL BUSINESS TAX FAIRNESS ACT AND TO REQUIRE COMBINED REPORTING FOR INCOME TAX PURPOSES.

HB1491

TO INCLUDE THE DEPARTMENT OF HEALTH WITHIN THE DEFINITION OF "CLAIMANT AGENCIES" FOR THE PURPOSE OF OBTAINING A SETOFF OF STATE INCOME TAX REFUNDS FOR DEBTS OWED TO THE STATE.

Referred February 21, 2011

HB1255

Jean

TO AMEND THE DATES FOR PAYMENT OF PROPERTY TAXES AND TO MAKE TECHNICAL CORRECTIONS.

Referred February 16, 2011

HB1429

English

TO EXEMPT FROM AD VALOREM TAXATION INDUSTRIAL FACILITIES OWNED AND FINANCED BY THE ARKANSAS DEVELOPMENT FINANCE AUTHORITY AND TO PROVIDE FOR AGREEMENTS FOR PAYMENTS IN LIEU OF TAXES AS TO THESE INDUSTRIAL FACILITIES.

Referred February 15, 2011

SB217

Luker

TO AMEND THE UNIFORM PRINCIPAL AND INCOME ACT.

HB1421

Patterson

TO EXTEND THE EXPIRATION DATE OF THE DELTA GEOTOURISM INCENTIVE ACT OF 2007 AND TO INCREASE THE MAXIMUM GEOTOURISM INCOME TAX CREDIT.

Referred February 14, 2011

HB1397

TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY EXEMPTING FROM THE STATE SALES AND USE TAX FUEL AND ENERGY USED OR CONSUMED IN MANUFACTURING AND TO DECLARE AN EMERGENCY.

Referred February 10, 2011

HB1389

Mayberry

TO REDUCE THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS.

Referred February 9, 2011

HB1387

Collins

TO REDUCE THE INCOME TAX RATE FOR INDIVIDUALS, TRUSTS, AND ESTATES.

HB1369

Shepherd

TO CREATE A SALES TAX HOLIDAY FOR CLOTHING, CLOTHING ACCESSORIES OR EQUIPMENT, SCHOOL SUPPLIES, SCHOOL ART SUPPLIES, AND SCHOOL INSTRUCTIONAL MATERIAL

Referred February 3, 2011

HB1314

McLean

TO ALLOW A SURVIVING SPOUSE OF A DISABLED VETERAN OR ARMED SERVICES MEMBER WHO DIED WITHIN THE SCOPE OF MILITARY DUTY TO CONTINUE TO RECEIVE A PROPERTY TAX EXEMPTION FOLLOWING REMARRIAGE.

Referred February 2, 2011

HB1300

Hyde

TO PROVIDE AN EXEMPTION FOR RECREATIONAL VEHICLE SPECIAL EVENTS.

Referred January 31, 2011

SB134

AN ACT TO AMEND THE ASSESSMENT FEE LEVIED ON HOSPITALS TO IMPROVE HEALTH CARE ACCESS FOR THE CITIZENS OF ARKANSAS.

HB1023

English

TO EXEMPT FROM INCOME TAX A LIMITED AMOUNT OF RETIREMENT BENEFITS RECEIVED FOR SERVICE IN THE ARMED FORCES.

Referred January 27, 2011

HB1257

TO ALLOW A CREDIT FOR SALES OR USE TAXES PAID TO ANOTHER STATE FOR THE PURCHASE OF A MOTOR VEHICLE, A TRAILER, OR A SEMITRAILER AND TO DECLARE AN EMERGENCY.

HB1255

Jean

TO AMEND THE DATES FOR PAYMENT OF PROPERTY TAXES AND TO MAKE TECHNICAL CORRECTIONS.

Referred January 26, 2011

HB1233

Westerman

TO PROMOTE SUSTAINABLE ECONOMIC DEVELOPMENT AND DOMESTIC JOB GROWTH; AND TO CREATE AN EXEMPTION FROM SALES AND USE TAX FOR CERTAIN CONSTRUCTION MATERIALS USED FOR PUBLIC CONSTRUCTION PROJECTS.

Referred January 24, 2011

HB1208

Lovell

TO EXTEND THE TIME FOR ASSESSMENT OF TANGIBLE PERSONAL PROPERTY.

Referred January 20, 2011

HB1160

Webb

AN ACT TO ALLOW TAXPAYERS PAYING MINIMUM AMOUNTS OF SEVERANCE TAX TO REPORT AND PAY QUARTERLY OR ANNUALLY.

Referred January 18, 2011

HB1137

Pennartz

TO EXEMPT FROM SALES AND USE TAX THE ARKANSAS-OKLAHOMA REGIONAL EDUCATION AND PROMOTION ASSOCIATION, INC.

HB1134

Lea

TO ENCOURAGE DISASTER-PREPAREDNESS BY EXEMPTING DISASTER-PREPAREDNESS SUPPLIES FROM SALES AND USE TAX FOR A LIMITED PERIOD OF TIME.

HB1118

Pennartz

TO ESTABLISH AN INVESTMENT TAX CREDIT FOR THE REHABILITATION AND DEVELOPMENT OF CENTRAL BUSINESS IMPROVEMENT DISTRICTS AND TO ESTABLISH AN EMERGENCY.

Referred January 10, 2011

HB1056

Lindsey

TO PROVIDE ADDITIONAL INCOME TAX RELIEF TO HEAD OF HOUSEHOLD TAXPAYERS WITH TWO (2) OR MORE DEPENDENTS.

HB1052

Jean

TO DECREASE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.

HB1042

Woods

TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO PUBLISH A MONTHLY LIST CONTAINING SALES AND USE TAX PERMIT NUMBERS, NAMES, AND ADDRESSES FOR EACH TAXPAYER THAT HAS REPORTED TAX FOR THAT MONTH.

HB1038

TO REDUCE THE INDIVIDUAL INCOME TAX RATE AND INCREASE THE SALES AND USE TAX RATE.

HB1037

TO PROVIDE AN INCOME TAX CREDIT FOR A BUSINESS OR INDIVIDUAL THAT PURCHASES RENEWABLE RESOURCE EQUIPMENT.

HB1036

TO EXEMPT FROM SALES AND USE TAX THE RETAIL SALE OF RENEWABLE RESOURCE EQUIPMENT.

HB1035

TO EXEMPT REPAIR OR REPLACEMENT PARTS FOR FARM EQUIPMENT AND MACHINERY FROM THE GROSS RECEIPTS AND USE TAX.

HB1034

TO CLARIFY THE DEFINITION OF FOOD AND FOOD INGREDIENTS TO INCLUDE DIETARY SUPPLEMENTS FOR SALES AND USE TAX PURPOSES.

HB1033

TO CREATE A BACK-TO-SCHOOL TAX-FREE HOLIDAY BY EXEMPTING ITEMS OF CLOTHING FROM SALES AND USE TAX DURING A LIMITED TIME PERIOD.

HB1031

TO PROVIDE A SALES TAX EXEMPTION FOR UTILITIES USED BY MANUFACTURERS IN THE MANUFACTURING PROCESS; TO REPEAL THE LOWER TAX RATE FOR UTILITIES USED IN MANUFACTURING; AND TO DECLARE AN EMERGENCY.

HB1030

TO ESTABLISH AN INCOME TAX CREDIT FOR EDUCATION EXPENSES OF DEPENDENTS.

HB1025