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 SENATE BILL 274
4
5 By: Senator D. Wallace
6 By: Representative Joey Carr
7
8 For An Act To Be Entitled
9 AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR
10 CERTAIN ITEMS RELATED TO HUMAN BURIAL; TO EXEMPT A
11 PORTION OF THE PURCHASE PRICE OF A CASKET, BURIAL
12 VAULT, OR MONUMENT FROM SALES AND USE TAX; AND FOR
13 OTHER PURPOSES.
14
15
16 Subtitle
17 TO CREATE A SALES AND USE TAX EXEMPTION
18 FOR CERTAIN ITEMS RELATED TO HUMAN
19 BURIAL; AND TO EXEMPT A PORTION OF THE
20 PURCHASE PRICE OF A CASKET, BURIAL
21 VAULT, OR MONUMENT FROM SALES AND USE
22 TAX.
23
24 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
25
26 SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4, is
27 amended to add an additional section to read as follows:
28 26-52-457. Caskets, burial vaults, and monuments.
29 (a) The first one thousand dollars ($1,000) of the gross receipts or
30 gross proceeds derived from the sale of the following are exempt from the
31 gross receipts tax levied by this chapter and the compensating use tax levied
32 by the Arkansas Compensating Tax Act of 1949, � 26-53-101 et seq.:
33 (1) A casket;
34 (2) A burial vault; or
35 (3) A monument.
36 (b) The exemption provided under subsection (a) of this section may be
*JLL239* 02/24/2025 10:17:45 AM JLL239
SB274
1 administered as a rebate.
2
3 SECTION 2. DO NOT CODIFY. EFFECTIVE DATE. Section 1 of this act is
4 effective on the first day of the calendar quarter following the effective
5 date of this act.
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
2 02/24/2025 10:17:45 AM JLL239Every fact on this page links to its source, starting with the official bill record.