An act TO PROHIBIT THE SECRETARY OF THE DEPARTMENT OF 10 FINANCE AND ADMINISTRATION FROM CHARGING A FEE TO 11 OBTAIN A SALES TAX PERMIT, the official text

Stricken language would be deleted from and underlined language would be added to present law.

1 State of Arkansas                         A Bill
2 95th General Assembly

3 Regular Session, 2025                                            HOUSE BILL 1203

4

5 By: Representative Underwood

6 By: Senator Gilmore

7

8                               For An Act To Be Entitled

9   AN ACT TO PROHIBIT THE SECRETARY OF THE DEPARTMENT OF

10  FINANCE AND ADMINISTRATION FROM CHARGING A FEE TO

11  OBTAIN A SALES TAX PERMIT; AND FOR OTHER PURPOSES.

12

13

14                                          Subtitle

15                       TO PROTECT ARKANSAS TAXPAYERS FROM A TAX

16                       TO COLLECT TAXES.

17

18 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

19

20  SECTION 1. Arkansas Code � 26-52-203 is amended to read as follows:

21  26-52-203. Fee deposit or bond Fee prohibited -- Bond required.

22  (a) The Secretary of the Department of Finance and Administration

23 shall not require prior to the issuance of any the payment of a fee as a

24 condition of issuing a new Arkansas gross receipts tax permit the payment of

25 a nonrefundable fee of fifty dollars ($50.00), which shall be remitted with

26 each new application for a permit.

27  (b)(1) All persons doing a retail business in this state, which

28 business is subject to the provisions of this chapter, who do not have a

29 permanent domicile in this state, shall make a sufficient cash deposit or

30 sufficient bond with the secretary to cover their annual sales tax before

31 doing business in this state or before receiving a permit to do business in

32 this state as provided in � 26-52-201.

33  (c) All revenues derived from the fees imposed by (2) Funds

34 received under subdivision (b)(1) of this section shall be deposited into the

35 State Treasury as nonrevenue receipts credited to the State Central Services

36 Fund for use by the Revenue Division of the Department of Finance and

    *JLL051*                                               01/22/2025 10:57:24 AM JLL051
                       HB1203

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