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 535
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5 By: Senators Hester, J. Boyd, J. Bryant, Crowell, B. Davis, J. Dismang, J. English, Flippo, S. Flowers, K.
6 Hammer, Irvin, B. Johnson, M. Johnson, G. Leding, F. Love, J. Petty, J. Scott, C. Tucker, D. Wallace
7 By: Representatives Evans, F. Allen, Barnes, Barnett, Beaty Jr., Bentley, S. Berry, Breaux, K. Brown, M.
8 Brown, Childress, Clowney, A. Collins, Cozart, Dalby, Duffield, Eaves, Ennett, K. Ferguson, Furman,
9 Gazaway, Gonzales Worthen, Gramlich, Hawk, Henley, Holcomb, Hollowell, Hudson, L. Johnson,
10 Lundstrum, Maddox, Magie, McCollum, McCullough, M. McElroy, McGruder, B. McKenzie, J. Moore,
11 K. Moore, Painter, Pearce, Puryear, Rye, T. Shephard, M. Shepherd, Springer, Steele, Tosh, Unger,
12 Vaught, Warren, Wing, Wooldridge, Wooten
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14 For An Act To Be Entitled
15 AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR
16 THE ARKANSAS MUSEUM OF FINE ARTS AND THE ARKANSAS
17 MUSEUM OF FINE ARTS FOUNDATION; AND FOR OTHER
18 PURPOSES.
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21 Subtitle
22 TO CREATE A SALES AND USE TAX EXEMPTION
23 FOR THE ARKANSAS MUSEUM OF FINE ARTS AND
24 THE ARKANSAS MUSEUM OF FINE ARTS
25 FOUNDATION.
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27 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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29 SECTION 1. Arkansas Code � 26-52-401, concerning the sales tax
30 exemptions for certain products and services, is amended to add an additional
31 subdivision to read as follows:
32 (45) Gross receipts or gross proceeds derived from the sale of
33 tangible personal property, specified digital products, a digital code, or a
34 service to the Arkansas Museum of Fine Arts or the Arkansas Museum of Fine
35 Arts Foundation.
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SB535
1 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the
2 first day of the calendar quarter following the effective date of this act.
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2 03/20/2025 11:52:54 AM JLL094Every fact on this page links to its source, starting with the official bill record.