Bill > HB1804

This bill amends Arkansas sales tax law to create a specific exemption for utility vegetation line management services. The legislation defines "vegetation line management services" broadly to include a wide range of activities such as tree and brush trimming, removal, and disposal in utility easements, substations, and transmission line rights-of-way. These services would now be exempt from the state's gross receipts tax, which means companies performing these specialized maintenance tasks would not have to collect sales tax on their work. The bill provides detailed definitions of terms like "brush" and elaborates on the types of vegetation management activities covered, including mechanical and manual trimming, debris removal methods (like mulching and chipping), chemical treatments, and removal of vegetation from utility infrastructure such as power lines, gas lines, poles, and meters. The tax exemption will become effective on the first day of the calendar quarter following the act's enactment, giving utility and vegetation management companies a clear timeline for implementing the new tax treatment.

Budget and Finance

https://arkleg.state.ar.us/Bills/Detail?id=hb1804&ddBienniumSession=2025%2F2025R