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 1804
4
5 By: Representative Ray
6 By: Senator J. Petty
7
8 For An Act To Be Entitled
9 AN ACT TO AMEND THE LAW CONCERNING THE LEVY OF THE
10 GROSS RECEIPTS TAX, AS AFFIRMED BY REFERRED ACT 19 OF
11 1958; TO PROVIDE A SALES TAX EXEMPTION FOR UTILITY
12 VEGETATION LINE MANAGEMENT SERVICES; AND FOR OTHER
13 PURPOSES.
14
15
16 Subtitle
17 TO AMEND THE LAW CONCERNING THE LEVY OF
18 THE GROSS RECEIPTS TAX, AS AFFIRMED BY
19 REFERRED ACT 19 OF 1958; TO PROVIDE A
20 SALES TAX EXEMPTION FOR UTILITY
21 VEGETATION LINE MANAGEMENT SERVICES.
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23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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25 SECTION 1. Arkansas Code � 26-52-301(3)(B), concerning the levy of the
26 sales tax, is amended to add an additional subdivision to read as follows:
27 (ix)(a) The gross receipts tax levied by this
28 chapter does not apply to vegetation line management services performed by
29 mechanical or manual means in a substation, utility distribution or
30 transmission line easement, or right-of-way.
31 (b) As used in this subdivision (3)(B)(ix):
32 (1) "Brush" means:
33 (A) The trimmings from a tree; or
34 (B) A woody species that if left
35 to grow would grow into a tree; and
36 (2) "Vegetation line management
*JLL309* 03/14/2025 2:59:35 PM JLL309
HB1804
1 services" includes without limitation:
2 (A) The services of tree and brush
3 trimming or removal from a floor, side wall, overhead, or structure;
4 (B) Easement or right-of-way
5 clearing;
6 (C) Tree, brush, wood waste, or
7 debris removal or disposal, including without limitation by mulching,
8 chipping, shredding, brush hogging, mowing, stump grinding, hauling, or
9 pickup;
10 (D) Chemical or herbicide
11 application or spraying, including without limitation stump and vine
12 treatment; and
13 (E) Trimming of vines or
14 vegetation from utility structures, including without limitation power lines,
15 gas lines, posts, poles, guy wires, pole braces, meters, and conductors.
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17 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the
18 first day of the calendar quarter following the effective date of this act.
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2 03/14/2025 2:59:35 PM JLL309Every fact on this page links to its source, starting with the official bill record.