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 1971
4
5 By: Representative Beaty Jr.
6 By: Senator Gilmore
7
8 For An Act To Be Entitled
9 AN ACT TO AMEND THE LAW CONCERNING THE
10 CONFIDENTIALITY OF TAX RECORDS UNDER THE ARKANSAS TAX
11 PROCEDURE ACT; TO AMEND THE REQUIREMENTS CONCERNING
12 THE INFORMATION THAT SHALL BE PROVIDED TO A CITY OR
13 COUNTY BY THE DEPARTMENT OF FINANCE AND
14 ADMINISTRATION; AND FOR OTHER PURPOSES.
15
16
17 Subtitle
18 TO AMEND THE REQUIREMENTS CONCERNING THE
19 INFORMATION THAT SHALL BE PROVIDED TO A
20 CITY OR COUNTY BY THE DEPARTMENT OF
21 FINANCE AND ADMINISTRATION.
22
23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
24
25 SECTION 1. Arkansas Code � 26-18-303(h), concerning allowable
26 disclosures of tax records maintained by the Department of Finance and
27 Administration, is amended to read as follows:
28 (h)(1) Upon the request of a county government or a city government,
29 the Secretary of the Department of Finance and Administration shall provide a
30 report that includes a list of vendors within the requesting county or city
31 who hold permits issued pursuant to under the Arkansas Gross Receipts Act of
32 1941, � 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, �
33 26-53-101 et seq.
34 (2) Requests made pursuant to under this subsection must may be
35 made at any time and shall be made in writing submitted electronically by an
36 official of the county government or city government prior to August 1 of the
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HB1971
1 calendar year for which the list is requested.
2 (3)(A) Lists provided pursuant to the provisions of this
3 subsection will be made available following October 1 of the year requested
4 and will be compiled from the list of all valid sales tax permit holders
5 within the requesting county or city as of September 1 of the year requested.
6 The Department of Finance and Administration shall prepare and deliver a
7 report under subdivision (h)(1) of this section, by vendor, that contains a
8 list of vendors by name and the four-digit code of the North American
9 Industry Classification System assigned to each vendor within the requesting
10 county or city for the year.
11 (B) A report prepared under this subsection shall be
12 delivered electronically.
13 (4)(A) A reasonable fee based upon the number of permit holders
14 within the requesting city or county may be charged for the permit search
15 made and reported to the requesting county or city government.
16 (B) Fees collected under the provisions of this subsection
17 shall be deposited into the State Central Services Fund to be treated as a
18 refund of expenditures to reimburse the Department of Finance and
19 Administration for the costs of providing the requested information. In
20 order to receive a report under this subsection, the city government or
21 county government making the request shall register for an account with the
22 Arkansas Taxpayer Access Point, or its successor portal.
23 (5) The Department of Finance and Administration shall not
24 discuss any details of a report prepared under this subsection with the city
25 government or county government making the request under this subsection or
26 with a third party.
27 (6) Information received by a city government or a county
28 government under this subsection shall remain confidential and is not subject
29 to disclosure except in accordance with this section.
30
31 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on and
32 after January 1, 2026.
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34
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2 04/01/2025 7:18:16 PM JLL382Every fact on this page links to its source, starting with the official bill record.