An act TO AMEND THE LAW CONCERNING SALES AND USE TAX 10 REPORTS BY THE DEPARTMENT OF FINANCE AND 11 ADMINISTRATION, the official text

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 7

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5 By: Senator C. Penzo

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8                        For An Act To Be Entitled

9           AN ACT TO AMEND THE LAW CONCERNING SALES AND USE TAX

10          REPORTS BY THE DEPARTMENT OF FINANCE AND

11          ADMINISTRATION; TO ALLOW MEMBERS OF THE GENERAL

12          ASSEMBLY TO REQUEST A SALES AND USE TAX REPORT FROM

13          THE DEPARTMENT OF FINANCE AND ADMINISTRATION; AND FOR

14          OTHER PURPOSES.

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17                                        Subtitle

18                       TO ALLOW MEMBERS OF THE GENERAL ASSEMBLY

19                       TO REQUEST A SALES AND USE TAX REPORT

20                       FROM THE DEPARTMENT OF FINANCE AND

21                       ADMINISTRATION.

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23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

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25  SECTION 1. Arkansas Code � 26-73-115 is amended to read as follows:

26  26-73-115. Sales and use tax reports.

27  (a) Upon a request made in accordance with this section, the

28 Department of Finance and Administration shall provide a report listing all

29 businesses remitting sales and use taxes for the requesting governmental

30 entity:

31          (1) For which the requestor serves as the chief executive

32 officer, if the request is made under subdivision (b)(1) of this section; or

33          (2) Identified by the requestor, if the request is made under

34 subdivision (b)(2) of this section.

35  (b) In order to obtain a report from the department, no more than

36 quarterly, the chief executive officer of a county, city, or town the

    *JLL050*                                                    11/22/2024 1:00:22 PM JLL050
                                                                       SB7

1 following may request a report from the department on the information noted

2 in subsection (a) of this section:

3   (1) The chief executive officer of a county, city, or town; or

4   (2) A member of the General Assembly.

5   (c) The department shall provide the requested information within

6 thirty (30) calendar days of the request.

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