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 1485
4
5 By: Representative K. Brown
6 By: Senator D. Wallace
7
8 For An Act To Be Entitled
9 AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR
10 SALES TO CERTAIN ORGANIZATIONS THAT SUPPORT VETERANS'
11 FACILITIES; AND FOR OTHER PURPOSES.
12
13
14 Subtitle
15 TO CREATE A SALES AND USE TAX EXEMPTION
16 FOR SALES TO CERTAIN ORGANIZATIONS THAT
17 SUPPORT VETERANS' FACILITIES.
18
19 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
20
21 SECTION 1. Arkansas Code � 26-52-401, concerning sales tax exemptions
22 for various products and services, is amended to add an additional
23 subdivision to read as follows:
24 (45) Gross receipts or gross proceeds from the sale of tangible
25 personal property, specified digital products, a digital code, or a service
26 to:
27 (A) The Arkansas Veterans Cemetery Foundation; or
28 (B) An organization that is:
29 (i) Described in 26 U.S.C. � 501(c)(3), as it
30 existed on January 1, 2025;
31 (ii) Registered as a nonprofit with the Secretary of
32 State; and
33 (iii) Established to support Veterans' cemeteries in
34 the state, Veterans' homes in the state, or facilities administered by the
35 Department of Veterans Affairs.
36
*JLL057* 02/13/2025 2:14:54 PM JLL057
HB1485
1 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the
2 first day of the calendar quarter following the effective date of this act.
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
2 02/13/2025 2:14:54 PM JLL057Every fact on this page links to its source, starting with the official bill record.