An act TO AMEND THE SALES TAX HOLIDAY, the official text

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

1 State of Arkansas      As Engrossed: H4/2/25
2 95th General Assembly
                              A Bill

3 Regular Session, 2025                                                 HOUSE BILL 1699

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5 By: Representatives McCullough, Vaught, Beaty Jr., Ennett, D. Garner, Gonzales Worthen, Hudson,

6 Milligan, Painter, R. Scott Richardson, Richmond, Unger, D. Whitaker

7 By: Senator C. Tucker

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9                        For An Act To Be Entitled

10  AN ACT TO AMEND THE SALES TAX HOLIDAY; TO ADD FIREARM

11  SAFETY DEVICES AND FIREARM STORAGE DEVICES TO THE

12  SALES TAX HOLIDAY; TO DECLARE AN EMERGENCY; AND FOR

13  OTHER PURPOSES.

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15

16                                      Subtitle

17                       TO ADD FIREARM SAFETY DEVICES AND

18                       FIREARM STORAGE DEVICES TO THE SALES TAX

19                       HOLIDAY; AND TO DECLARE AN EMERGENCY.

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

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23  SECTION 1. Arkansas Code � 26-52-444(a), concerning the definitions

24 used in relation to the sales tax holiday, is amended to add additional

25 subdivisions to read as follows:

26  (7)(A) "Firearm safety device" means a device to be equipped or

27 installed on a firearm designed to prevent unauthorized access to the firearm

28 or to prevent it from being operated without first deactivating the device.

29                       (B) "Firearm safety device" does not include a firearm

30 sold with a firearm safety device already installed on the firearm; and

31  (8) "Firearm storage device" means a container or enclosure

32 designed for the principal purpose of safely storing a firearm and secured by

33 a combination lock, key lock, or lock based on biometric information which

34 once locked is incapable of being opened without the combination, key, or

35 biometric information respectively.

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    *JLL181*                                                            04-02-2025 10:44:01 JLL181
    As Engrossed: H4/2/25                                                  HB1699

1   SECTION 2. Arkansas Code � 26-52-444(b), concerning the items subject

2 to the sales tax holiday, is amended to add additional subdivisions to read

3 as follows:

4              (7) Firearm safety device; and

5              (8) Firearm storage device.

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7   SECTION 3. EMERGENCY CLAUSE. It is found and determined by the

8 General Assembly of the State of Arkansas that the sales tax holiday occurs

9 the first weekend of August each year; that the Department of Finance and

10 Administration must provide sellers at least sixty-days' notice of any

11 changes to the sales tax holiday, which means the department must notify

12 sellers by June 1, 2025, of the addition of firearm safety devices and

13 firearm storage devices to the sales tax holiday; and that this act is

14 immediately necessary because there is a mental health crisis in the state,

15 and this act will help prevent tragic deaths in the state by incentivizing

16 the purchase of firearm safety devices and firearm storage devices during the

17 sales tax holiday. Therefore, an emergency is declared to exist, and this act

18 being immediately necessary for the preservation of the public peace, health,

19 and safety shall become effective on:

20             (1) The date of its approval by the Governor;

21             (2) If the bill is neither approved nor vetoed by the Governor,

22 the expiration of the period of time during which the Governor may veto the

23 bill; or

24             (3) If the bill is vetoed by the Governor and the veto is

25 overridden, the date the last house overrides the veto.

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27                         /s/McCullough

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