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 1972
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5 By: Representative M. McElroy
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8 For An Act To Be Entitled
9 AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR
10 THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS
11 ASSOCIATION; AND FOR OTHER PURPOSES.
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14 Subtitle
15 TO CREATE A SALES AND USE TAX EXEMPTION
16 FOR THE HELENA WEST HELENA FUTURE
17 LEADERS YOUTH SPORTS ASSOCIATION.
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19 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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21 SECTION 1. Arkansas Code � 26-52-401, concerning the sales tax
22 exemptions for various products and services, is amended to add an additional
23 subdivision to read as follows:
24 (45) Gross receipts or gross proceeds derived from the sale of
25 tangible personal property, specified digital products, a digital code, or a
26 service to the Helena West Helena Future Leaders Youth Sports Association.
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28 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the
29 first day of the calendar quarter following the effective date of this act.
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*JLL368* 04/01/2025 9:54:26 AM JLL368Every fact on this page links to its source, starting with the official bill record.