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1 State of Arkansas A Bill
2 95th General Assembly
3 Regular Session, 2025 SENATE BILL 377
4
5 By: Senator Hester
6 By: Representative Underwood
7
8 For An Act To Be Entitled
9 AN ACT TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND
10 THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON
11 FOOD AND FOOD INGREDIENTS, AS AFFIRMED BY REFERRED
12 ACT 19 OF 1958; TO EXEMPT FOOD AND FOOD INGREDIENTS
13 FROM STATE SALES AND USE TAXES; TO MAKE CONFORMING
14 CHANGES TO ARKANSAS TAX LAW; AND FOR OTHER PURPOSES.
15
16
17 Subtitle
18 TO CREATE THE GROCERY TAX RELIEF ACT; TO
19 AMEND THE LAW CONCERNING THE SALES AND
20 USE TAXES LEVIED ON FOOD AND FOOD
21 INGREDIENTS, AS AFFIRMED BY REFERRED ACT
22 19 OF 1958; AND TO EXEMPT GROCERIES FROM
23 STATE SALES AND USE TAXES.
24
25 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
26
27 SECTION 1. DO NOT CODIFY. Title.
28 This act shall be known and may be cited as the "Grocery Tax Relief
29 Act".
30
31 SECTION 2. DO NOT CODIFY. Legislative intent.
32 The General Assembly intends:
33 (1) To exempt the gross receipts or gross proceeds derived from
34 the sale of food and food ingredients from state taxes; and
35 (2) For the gross receipts and gross proceeds derived from the
36 sale of food and food ingredients to continue to be subject to taxes levied
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1 by municipalities and counties under the Arkansas Gross Receipts Act of 1941,
2 � 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, � 26-53-
3 101 et seq.
4
5 SECTION 3. Arkansas Code � 19-5-1103(b), concerning the Property Tax
6 Relief Trust Fund, is amended to read as follows:
7 (b) The fund shall consist of such revenues as generated by �� 26-52-
8 302(c), 26-52-317(c)(1)(B), 26-52-319(a)(2)(B), 26-53-107(c), 26-53-
9 145(c)(1)(B), 26-53-148(a)(2)(B), and 26-56-224(c)(2) and shall be used for
10 such purposes as set out in � 26-26-310.
11
12 SECTION 4. Arkansas Code � 19-5-1227(b)(3), concerning the Educational
13 Adequacy Fund, is amended to read as follows:
14 (3) The revenues generated by � 26-52-302(d), � 26-52-316,
15 � 26-52-317(c)(1)(C), � 26-52-319(a)(2)(C), � 26-53-107(d), � 26-53-
16 145(c)(1)(C), � 26-53-148(a)(2)(C), � 26-56-224(c)(3), and � 26-57-
17 1002(d)(1)(A)(ii); and
18
19 SECTION 5. Arkansas Code � 19-6-201(58), concerning the enumeration of
20 general revenues, is repealed.
21 (58) Seventy-six and six-tenths percent (76.6%) of all taxes,
22 interest, penalties, and costs on taxes levied on the gross receipts or gross
23 proceeds derived from the sale of food and food ingredients, � 26-52-
24 317(c)(1)(A);
25
26 SECTION 6. Arkansas Code � 19-6-201(60), concerning the enumeration of
27 general revenues, is repealed.
28 (60) Seventy-six and six-tenths percent (76.6%) of the taxes,
29 interest, penalties, and costs received on taxes levied on the privilege of
30 storing, using, distributing, or using food and food ingredients, � 26-53-
31 145(c)(1)(A);
32
33 SECTION 7. The introductory language of Arkansas Code � 26-52-301,
34 concerning the sales tax levied on the sale of certain products and services,
35 is amended to read as follows:
36 Except for food and food ingredients that are taxed under � 26-52-317
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1 and except for used motor vehicles, trailers, and semitrailers that are taxed
2 under � 26-52-324, there is levied an excise tax of three percent (3%) upon
3 the gross proceeds or gross receipts derived from all sales to any person of
4 the following:
5
6 SECTION 8. Arkansas Code � 26-52-302 is amended to read as follows:
7 26-52-302. Additional taxes levied.
8 (a)(1) In addition to the excise tax levied upon the gross proceeds or
9 gross receipts derived from all sales by this chapter, except for food and
10 food ingredients that are taxed under � 26-52-317 and except for used motor
11 vehicles, trailers, and semitrailers that are taxed under � 26-52-324, there
12 is levied an excise tax of one percent (1%) upon all taxable sales of
13 property, specified digital products, digital codes, and services subject to
14 the tax levied in this chapter.
15 (2) This tax shall be collected, reported, and paid in the same
16 manner and at the same time as is prescribed by law for the collection,
17 reporting, and payment of all other Arkansas gross receipts taxes.
18 (3) In computing gross receipts or gross proceeds as defined in
19 � 26-52-103, a deduction shall be allowed for bad debts resulting from the
20 sale of tangible personal property.
21 (b)(1) In addition to the excise tax levied upon the gross proceeds or
22 gross receipts derived from all sales by this chapter, except for food and
23 food ingredients that are taxed under � 26-52-317 and except for used motor
24 vehicles, trailers, and semitrailers that are taxed under � 26-52-324, there
25 is hereby levied an excise tax of one-half of one percent (0.5%) upon all
26 taxable sales of property, specified digital products, digital codes, and
27 services subject to the tax levied in this chapter.
28 (2) This tax shall be collected, reported, and paid in the same
29 manner and at the same time as is prescribed by law for the collection,
30 reporting, and payment of all other Arkansas gross receipts taxes.
31 (3) However, in computing gross receipts or gross proceeds as
32 defined in � 26-52-103, a deduction shall be allowed for bad debts resulting
33 from the sale of tangible personal property.
34 (c)(1) Except for food and food ingredients that are taxed under � 26-
35 52-317 and except for used motor vehicles, trailers, and semitrailers that
36 are taxed under � 26-52-324, there is levied an additional excise tax of one-
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1 half of one percent (0.5%) upon all taxable sales of property, specified
2 digital products, digital codes, and services subject to the tax levied by
3 this chapter.
4 (2) The tax shall be collected, reported, and paid in the same
5 manner and at the same time as is prescribed by this chapter, for the
6 collection, reporting, and payment of Arkansas gross receipts taxes.
7 (d)(1) Except for food and food ingredients that are taxed under � 26-
8 52-317 and except for used motor vehicles, trailers, and semitrailers that
9 are taxed under � 26-52-324, there is levied an additional excise tax of
10 seven-eighths of one percent (0.875%) upon all taxable sales of property,
11 specified digital products, digital codes, and services subject to the tax
12 levied by this chapter.
13 (2) The tax shall be collected, reported, and paid in the same
14 manner and at the same time as prescribed by this chapter, for the
15 collection, reporting, and payment of Arkansas gross receipts taxes.
16
17 SECTION 9. Arkansas Code � 26-52-317 is amended to read as follows:
18 26-52-317. Food and food ingredients.
19 (a)(1) The Secretary of the Department of Finance and Administration
20 shall determine the following conditions:
21 (A) That federal law authorizes the state to collect sales
22 and use tax from some or all of the sellers that have no physical presence in
23 the State of Arkansas and that make sales of taxable goods and services to
24 Arkansas purchasers;
25 (B) That initiating the collection of sales and use tax
26 from these sellers would increase the net available general revenues needed
27 to fund state agencies, services, and programs; and
28 (C)(i) That during a six-month consecutive period, the
29 amount of net available general revenues attributable to the collection of
30 sales and use tax from sellers that have no physical presence in the State of
31 Arkansas is equal to or greater than one hundred fifty percent (150%) of
32 sales and use tax collected under subsection (c) of this section and � 26-53-
33 145 on food and food ingredients.
34 (ii) The secretary shall make the determination
35 under subdivision (a)(1)(C)(i) of this section on a monthly basis following
36 the determination that the conditions under subdivision (a)(1)(A) of this
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1 section have been met.
2 (2)(A) The secretary shall make a monthly determination as to
3 whether the aggregate amount of deductions from net general revenues
4 attributable to the following during the most recently ended six-month
5 consecutive period, as compared with the same six-month period in the prior
6 year, has declined by thirty-five million dollars ($35,000,000) or more:
7 (i) The Educational Adequacy Fund;
8 (ii) Bonds issued under the Arkansas College Savings
9 Bond Act of 1989, � 6-62-701 et seq.;
10 (iii) Bonds issued under the Arkansas Higher
11 Education Technology and Facility Improvement Act of 2005, � 6-62-1101 et
12 seq.;
13 (iv) The City-County Tourist Facilities Aid Fund;
14 and
15 (v) Bonds issued under the Arkansas Water, Waste
16 Disposal and Pollution Abatement Facilities Financing Act of 1997 and the
17 Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing
18 Act of 2007, � 15-20-1301 et seq.
19 (B)(i) In making the determination in this subdivision
20 (a)(2), the secretary shall consider all economic factors existing at the
21 time of the determination that could potentially affect the decline in the
22 aggregate amount of deductions, including without limitation pending
23 litigation.
24 (ii) If the consideration of additional economic
25 factors under subdivision (a)(2)(B)(i) of this section results in a
26 determination that the decline in the aggregate amount of deductions is not
27 likely to remain at that reduced level, the secretary shall conclude that the
28 conditions in this subdivision (a)(2) have not been met.
29 (3) When the secretary finds that all of the conditions in
30 either subdivision (a)(1) or subdivision (a)(2) of this section have been
31 met, then the gross receipts or gross proceeds taxes levied under subsection
32 (c) of this section shall be levied at the rate of zero percent (0%) on the
33 sale of food and food ingredients beginning on the first day of the calendar
34 quarter that is at least thirty (30) days following the determination of the
35 secretary.
36 (b) As used in this section:
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1 (1) "Food" and "food ingredients" mean the same as defined in �
2 26-52-103 except that "food" and "food ingredients" do not include prepared
3 food; and
4 (2) "Prepared food" means the same as defined in � 26-52-103
5 except that "prepared food" does not include:
6 (A) Food that is only cut, repackaged, or pasteurized by
7 the seller; or
8 (B) Eggs, fish, meat, and poultry, and foods containing
9 these raw animal foods requiring cooking by the consumer to prevent food-
10 borne illnesses as recommended by the United States Food and Drug
11 Administration in its 2005 Food Code, � 3-401.11, as it existed on January 1,
12 2007.
13 (c)(1) Beginning July 1, 2011, in lieu of the gross receipts or gross
14 proceeds taxes levied on food and food ingredients under �� 26-52-301 and 26-
15 52-302, there is levied a tax on the gross receipts or gross proceeds derived
16 from the sale of food and food ingredients at the rate of one and three-
17 eighths percent (1.375%), to be distributed as follows:
18 (A) Seventy-six and six-tenths percent (76.6%) of the
19 taxes, interest, penalties, and costs received by the secretary under this
20 subdivision (c)(1) shall be deposited as general revenues;
21 (B) Eight and five-tenths percent (8.5%) of the taxes,
22 interest, penalties, and costs received by the secretary under this
23 subdivision (c)(1) shall be deposited into the Property Tax Relief Trust
24 Fund; and
25 (C) Fourteen and nine-tenths percent (14.9%) of the taxes,
26 interest, penalties, and costs received by the secretary under this
27 subdivision (c)(1) shall be deposited into the Educational Adequacy Fund.
28 (2) The gross receipts or gross proceeds taxes levied under
29 subdivision (c)(1) of this section shall be collected, reported, and paid in
30 the same manner and at the same time as is prescribed by law for the
31 collection, reporting, and payment of all other Arkansas gross receipts
32 taxes.
33 (d)(b) The gross receipts or gross proceeds derived from the sale of
34 food and food ingredients shall continue to be are subject to the:
35 (1) Excise tax levied under Arkansas Constitution, Amendment 75,
36 � 2; and
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1 (2) All municipal and county gross receipts taxes.
2 (e) The Department of Finance and Administration shall promulgate
3 rules to implement the provisions of this section.
4
5 SECTION 10. Arkansas Code � 26-52-323 is amended to read as follows:
6 26-52-323. Application of tax to candy and soft drinks.
7 The Secretary of the Department of Finance and Administration shall
8 either:
9 (1)(A) Publish a list of the Universal Product Codes for items
10 that meet the definition of:
11 (i) A candy under � 26-52-103 or � 26-53-102; or
12 (ii) A soft drink under � 26-52-103 or � 26-53-102.
13 (B) The list published by the secretary under subdivision
14 (1)(A) of this section shall provide guidance to retailers, sellers, and
15 vendors regarding which items are defined as a candy or a soft drink but not
16 defined as food and food ingredients under the Arkansas Gross Receipts Act of
17 1941, � 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, �
18 26-53-101 et seq.
19 (C) The list published by the secretary under subdivision
20 (1)(A) of this section is exempt from the Arkansas Administrative Procedure
21 Act, � 25-15-201 et seq.; or
22 (2) Not subject a retailer, seller, or vendor to the penalties
23 under � 26-18-201, � 26-18-202, � 26-18-208, � 26-18-209, � 26-52-512, or �
24 26-53-125 if the retailer, seller, or vendor:
25 (A) Collects and remits Does not collect or remit tax
26 payments to the Department of Finance and Administration on the gross
27 receipts and gross proceeds derived from the sale of items that meet the
28 definition of:
29 (i) A candy under � 26-52-103 or � 26-53-102 at the
30 taxable rate for food and food ingredients under � 26-52-317 or � 26-53-145;
31 or
32 (ii) A soft drink under � 26-52-103 or � 26-53-102 at
33 the taxable rate for food and food ingredients under � 26-52-317 or � 26-53-
34 145; and
35 (B) Demonstrates a good faith effort to collect and remit
36 tax payments to the department on the gross receipts and gross proceeds
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1 derived from the sale of items that meet the definition of:
2 (i) A candy under � 26-52-103 or � 26-53-102 at the
3 taxable rate under � 26-52-301, � 26-52-302, � 26-53-106, or � 26-53-107; or
4 (ii) A soft drink under � 26-52-103 or � 26-53-102 at
5 the taxable rate under � 26-52-301, � 26-52-302, � 26-53-106, or � 26-53-107.
6
7 SECTION 11. Arkansas Code Title 26, Chapter 52, Subchapter 4, is
8 amended to add an additional section to read as follows:
9 26-52-457. Food and food ingredients.
10 (a) As used in this section:
11 (1) "Food" and "food ingredients" mean the same as defined in �
12 26-52-103 except that "food" and "food ingredients" do not include prepared
13 food; and
14 (2) "Prepared food" means the same as defined in � 26-52-103
15 except that "prepared food" does not include:
16 (A) Food that is only cut, repackaged, or pasteurized by
17 the seller; or
18 (B) Eggs, fish, meat, and poultry, and foods containing
19 these raw animal foods requiring cooking by the consumer to prevent food-
20 borne illnesses as recommended by the United States Food and Drug
21 Administration in its 2005 Food Code, � 3-401.11, as it existed on January 1,
22 2007.
23 (b) The gross receipts or gross proceeds derived from the sale of food
24 and food ingredients are exempt from the gross receipts tax levied by this
25 chapter and the compensating use tax levied by the Arkansas Compensating Tax
26 Act of 1949, � 26-53-101 et seq.
27
28 SECTION 12. Arkansas Code � 26-53-106(a), concerning the imposition
29 and rate of the compensating use tax, is amended to read as follows:
30 (a) There is levied and there shall be collected from every person in
31 this state a tax or excise for the privilege of storing, using, distributing,
32 or consuming within this state tangible personal property, specified digital
33 products, a digital code, or a taxable service purchased for storage, use,
34 distribution, or consumption in this state at the rate of three percent (3%)
35 of the sales price of the tangible personal property, specified digital
36 products, digital code, or taxable service except for food and food
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1 ingredients that are taxed under � 26-53-145 and except for used motor
2 vehicles, trailers, and semitrailers that are taxed under � 26-53-150.
3
4 SECTION 13. Arkansas Code � 26-53-107 is amended to read as follows:
5 26-53-107. Additional taxes levied.
6 (a)(1) In addition to the excise tax levied upon the privilege of
7 storing, using, distributing, or consuming tangible personal property,
8 specified digital products, a digital code, and taxable services within this
9 state by this subchapter, there is levied an excise tax of one percent (1%)
10 upon all tangible personal property, specified digital products, digital
11 codes, and taxable services subject to the tax levied in this subchapter
12 except for food and food ingredients that are taxed under � 26-53-145 and
13 except for used motor vehicles, trailers, and semitrailers that are taxed
14 under � 26-53-150.
15 (2) The tax shall be collected, reported, and paid in the same
16 manner and at the same time as is prescribed by law for the collection,
17 reporting, and payment of state compensating taxes.
18 (b)(1) In addition to the excise tax levied upon the privilege of
19 storing, using, distributing, or consuming tangible personal property,
20 specified digital products, a digital code, and taxable services within the
21 state by this subchapter, there is levied an excise tax of one-half of one
22 percent (0.5%) upon all tangible personal property, specified digital
23 products, digital codes, and taxable services subject to the tax levied in
24 this subchapter except for food and food ingredients that are taxed under �
25 26-53-145 and except for used motor vehicles, trailers, and semitrailers that
26 are taxed under � 26-53-150.
27 (2) The tax shall be collected, reported, and paid in the same
28 manner and at the same time as is prescribed by law for the collection,
29 reporting, and payment of Arkansas compensating taxes.
30 (c)(1) There is levied an additional excise tax of one-half of one
31 percent (0.5%) upon all tangible personal property, specified digital
32 products, digital codes, and taxable services subject to the tax levied by
33 this subchapter except for food and food ingredients that are taxed under �
34 26-53-145 and except for used motor vehicles, trailers, and semitrailers that
35 are taxed under � 26-53-150.
36 (2) The tax shall be collected, reported, and paid in the same
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1 manner and at the same time as is prescribed by this subchapter for the
2 collection, reporting, and payment of Arkansas compensating taxes.
3 (d)(1) There is levied an additional excise tax of seven-eighths of
4 one percent (0.875%) upon all tangible personal property, specified digital
5 products, digital codes, and taxable services subject to the tax levied by
6 this subchapter except for food and food ingredients that are taxed under �
7 26-53-145 and except for used motor vehicles, trailers, and semitrailers that
8 are taxed under � 26-53-150.
9 (2) The tax shall be collected, reported, and paid in the same
10 manner and at the same time as is prescribed by this subchapter for the
11 collection, reporting, and payment of Arkansas compensating taxes.
12
13 SECTION 14. Arkansas Code � 26-53-145 is amended to read as follows:
14 26-53-145. Food and food ingredients.
15 (a)(1) The Secretary of the Department of Finance and Administration
16 shall determine the following conditions:
17 (A) That federal law authorizes the state to collect sales
18 and use tax from some or all of the sellers that have no physical presence in
19 the State of Arkansas and that make sales of taxable goods and services to
20 Arkansas purchasers;
21 (B) That initiating the collection of sales and use tax
22 from these sellers would increase the net available general revenues needed
23 to fund state agencies, services, and programs; and
24 (C)(i) That during a six-month consecutive period, the
25 amount of net available general revenues attributable to the collection of
26 sales and use tax from sellers that have no physical presence in the State of
27 Arkansas is equal to or greater than one hundred fifty percent (150%) of
28 sales and use tax collected under subsection (c) of this section and � 26-52-
29 317 on food and food ingredients.
30 (ii) The secretary shall make the determination
31 under subdivision (a)(1)(C)(i) of this section on a monthly basis following
32 the determination that the conditions under subdivision (a)(1)(A) of this
33 section have been met.
34 (2)(A) Beginning July 1, 2013, the secretary shall make a
35 monthly determination as to whether the aggregate amount of deductions from
36 net general revenues attributable to the following during the most recently
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1 ended six-month consecutive period, as compared with the same six-month
2 period in the prior year, has declined by thirty-five million dollars
3 ($35,000,000) or more:
4 (i) The Educational Adequacy Fund;
5 (ii) Bonds issued under the Arkansas College Savings
6 Bond Act of 1989, � 6-62-701 et seq.;
7 (iii) Bonds issued under the Arkansas Higher
8 Education Technology and Facility Improvement Act of 2005, � 6-62-1101 et
9 seq.;
10 (iv) The City-County Tourist Facilities Aid Fund;
11 and
12 (v) Bonds issued under the Arkansas Water, Waste
13 Disposal and Pollution Abatement Facilities Financing Act of 1997 and the
14 Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing
15 Act of 2007, � 15-20-1301 et seq.
16 (B)(i) In making the determination in this subdivision
17 (a)(2), the secretary shall consider all economic factors existing at the
18 time of the determination that could potentially affect the decline in the
19 aggregate amount of deductions, including without limitation pending
20 litigation.
21 (ii) If the consideration of additional economic
22 factors under subdivision (a)(2)(B)(i) of this section results in a
23 determination that the decline in the aggregate amount of deductions is not
24 likely to remain at that reduced level, the secretary shall conclude that the
25 conditions in this subdivision (a)(2) have not been met.
26 (3) When the secretary finds that all of the conditions in
27 either subdivision (a)(1) or subdivision (a)(2) of this section have been
28 met, then the compensating use taxes levied under subsection (c) of this
29 section shall be levied at the rate of zero percent (0%) on the sale of food
30 and food ingredients beginning on the first day of the calendar quarter that
31 is at least thirty (30) days following the determination of the secretary.
32 (b) As used in this section:
33 (1) "Food" and "food ingredients" mean the same as defined in �
34 26-53-102 except that "food" and "food ingredients" do not include prepared
35 food; and
36 (2) "Prepared food" means the same as defined in � 26-53-102
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1 except that "prepared food" does not include:
2 (A) Food that is only cut, repackaged, or pasteurized by
3 the seller; or
4 (B) Eggs, fish, meat, and poultry, and foods containing
5 these raw animal foods requiring cooking by the consumer to prevent food-
6 borne illnesses as recommended by the United States Food and Drug
7 Administration in its 2005 Food Code, � 3-401.11, as it existed on January 1,
8 2007.
9 (c)(1) Beginning July 1, 2011, in lieu of the compensating use taxes
10 levied on food and food ingredients under �� 26-53-106 and 26-53-107, there
11 is levied a tax on the privilege of storing, using, distributing, or
12 consuming food and food ingredients at the rate of one and three-eighths
13 percent (1.375%) to be distributed as follows:
14 (A) Seventy-six and six-tenths percent (76.6%) of the
15 taxes, interest, penalties, and costs received by the secretary under this
16 subdivision (c)(1) shall be deposited as general revenues;
17 (B) Eight and five-tenths percent (8.5%) of the taxes,
18 interest, penalties, and costs received by the secretary under this
19 subdivision (c)(1) shall be deposited into the Property Tax Relief Trust
20 Fund; and
21 (C) Fourteen and nine-tenths percent (14.9%) of the taxes,
22 interest, penalties, and costs received by the secretary under this
23 subdivision (c)(1) shall be deposited into the Educational Adequacy Fund.
24 (2) The use tax levied under subdivision (c)(1) of this section
25 shall be collected, reported, and paid in the same manner and at the same
26 time as is prescribed by law for the collection, reporting, and payment of
27 all other Arkansas compensating use taxes.
28 (d) The following shall continue to (b) Municipal and county use
29 taxes apply to the sales price of food and food ingredients:
30 (1) The compensating use tax levied under Arkansas Constitution,
31 Amendment 75, � 2; and
32 (2) All municipal and county use taxes.
33 (e) The Department of Finance and Administration shall promulgate
34 rules to implement the provisions of this section.
35
36 SECTION 15. EFFECTIVE DATE. Sections 1-14 of this act are effective
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