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Bill > HB1388
AR HB1388
AR HB1388To Exempt Certain Storage Services From Sales Tax; And To Exempt The Service Of Furnishing Accommodations By A Tourist Camp Or A Tourist Court From Sales Tax, As Affirmed By Referred Act 19 Of 1958.
summary
Introduced
02/04/2025
02/04/2025
In Committee
02/04/2025
02/04/2025
Crossed Over
Passed
Dead
05/05/2025
05/05/2025
Introduced Session
Potential new amendment
95th General Assembly (2025 Regular)
Bill Summary
AN ACT TO AMEND THE SERVICES TO WHICH SALES TAX APPLIES; TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; TO EXEMPT THE SERVICE OF FURNISHING ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT FROM SALES TAX; AND FOR OTHER PURPOSES.
AI Summary
This bill amends Arkansas' tax law to modify sales tax provisions for certain services. Specifically, the bill removes sales tax requirements for tourist camps and tourist courts providing accommodations, effectively exempting these types of lodging from sales tax. Additionally, the bill repeals existing sales tax provisions related to boat storage and docking fees, as well as the taxation of camping or trailer spaces at campgrounds on a short-term basis. The changes will take effect on the first day of the calendar quarter following the bill's enactment. By eliminating these specific tax obligations, the bill aims to reduce the tax burden on certain tourism and storage-related services in Arkansas, potentially making these services more affordable for consumers and more competitive for businesses in these sectors.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died in House Committee at Sine Die adjournment. (on 05/05/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://arkleg.state.ar.us/Bills/Detail?id=hb1388&ddBienniumSession=2025%2F2025R |
| Fiscal Note/Analysis | https://arkleg.state.ar.us/Home/FTPDocument?path=%2FAssembly%2F2025%2F2025R%2FFiscal+Impacts%2FHB1388-DFA1.pdf |
| House Amendment H1 | https://arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2025R%2FPublic%2FHB1388-H1.pdf |
| BillText | https://arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1388.pdf |
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