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 1828
4
5 By: Representative Breaux
6 By: Senator J. Bryant
7
8 For An Act To Be Entitled
9 AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR
10 INSPIRATION POINT CENTER FOR THE ARTS, INC.; AND FOR
11 OTHER PURPOSES.
12
13
14 Subtitle
15 TO CREATE A SALES AND USE TAX EXEMPTION
16 FOR INSPIRATION POINT CENTER FOR THE
17 ARTS, INC.
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 is amended to add an additional subdivision to read as follows:
23 (45) Gross receipts or gross proceeds derived from sales of
24 tangible personal property, specified digital products, a digital code, or a
25 service to Inspiration Point Center for the Arts, Inc.
26
27 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the
28 first day of the calendar quarter following the effective date of this act.
29
30
31
32
33
34
35
36
*JLL080* 03/17/2025 3:32:22 PM JLL080Every fact on this page links to its source, starting with the official bill record.