Shown verbatim: the complete text as captured from the official PDF posted by the Arkansas General Assembly, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
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 1472
4
5 By: Representative Beaty Jr.
6 By: Senator Gilmore
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8 For An Act To Be Entitled
9 AN ACT TO CREATE SALES AND USE TAX EXEMPTIONS RELATED
10 TO AGRICULTURE AND TIMBER; TO CREATE A SALES AND USE
11 TAX EXEMPTION FOR PARTS PURCHASED TO REPAIR
12 AGRICULTURAL EQUIPMENT AND MACHINERY AND TIMBER
13 EQUIPMENT AND MACHINERY; TO CREATE A SALES AND USE
14 TAX EXEMPTION FOR PARTS AND SERVICES PURCHASED TO
15 REPAIR A GRAIN BIN; AND FOR OTHER PURPOSES.
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18 Subtitle
19 TO CREATE A SALES AND USE TAX EXEMPTION
20 FOR PARTS PURCHASED TO REPAIR
21 AGRICULTURAL EQUIPMENT AND MACHINERY AND
22 TIMBER EQUIPMENT AND MACHINERY AND PARTS
23 AND SERVICES PURCHASED TO REPAIR A GRAIN
24 BIN.
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26 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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28 SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4, is
29 amended to add an additional section to read as follows:
30 26-52-457. Parts to repair agricultural equipment and machinery or
31 timber equipment and machinery -- Parts and services to repair grain bins.
32 (a) As used in this section:
33 (1) "Agricultural equipment and machinery" means implements used
34 exclusively and directly in a commercial agricultural production in this
35 state; and
36 (2) "Timber equipment and machinery" means implements used
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HB1472
1 exclusively in the commercial production, harvesting, or processing of timber
2 in this state.
3 (b) The gross receipts or gross proceeds derived from the sale of the
4 following are exempt from the gross receipts tax levied by this chapter and
5 the compensating use tax levied by the Arkansas Compensating Tax Act of 1949,
6 � 26-53-101 et seq.:
7 (1) Parts purchased to repair, either in whole or in part,
8 existing agricultural equipment and machinery or timber equipment and
9 machinery; and
10 (2) Parts and services purchased to repair, either in whole or
11 in part, a grain bin.
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13 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on and
14 after January 1, 2026.
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2 02/12/2025 5:38:54 PM JLL180Every fact on this page links to its source, starting with the official bill record.