Revenue & Taxation- House
Video
Transcript
1 document
Bills discussed (61)
| Bill | Title | Sponsor | Status |
|---|---|---|---|
|
SB605
· 13 mentions in agenda, transcript, chapter
Matched: “…X CREDIT FOR CERTAIN TAXPAYERS WHO ARE RESIDENTIAL TENANTS. SB605 J. Dismang TO CREATE THE DELTA TETRAHYDROCANNABINOL EXCISE…”
|
TO CREATE THE DELTA TETRAHYDROCANNABINOL EXCISE TAX ACT; AND TO TAX DELTA TETRAHYDROCANNABINOL PRODUCTS. | J. Dismang | Died in House Committee at Sine Die adjournment. |
|
HB1671
Act 1007
· 11 mentions in agenda, chapter, transcript
Matched: “…FINE ARTS AND THE ARKANSAS MUSEUM OF FINE ARTS FOUNDATION. HB1671 L. Johnson TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS T…”
|
TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS TAX; AND TO CREATE A GENERAL SALES … | L. Johnson | Notification that HB1671 is now Act 1007 |
|
HB1828
· 6 mentions in transcript, chapter, agenda
Matched: “…68 HB 1671. We will take a vote on a bill already presented HB 1828. SB 5:35 and SB 369. And with that, the concurment is”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR INSPIRATION POINT CENTER FOR THE ARTS, … | Breaux | Died in Senate Committee at Sine Die adjournment. |
|
SB369
Act 778
· 6 mentions in chapter, agenda, transcript
Matched: “SB369 Irvin TO REPEAL THE COMPUTER AND ELECTRONIC EQUIPMENT RECYC…”
|
TO REPEAL THE COMPUTER AND ELECTRONIC EQUIPMENT RECYCLING GRANTS; AND TO REPEAL THE COMPUTER AND … | Irvin | Notification that SB369 is now Act 778 |
|
HB1968
· 4 mentions in agenda, chapter, transcript
Matched: “…ALES AND USE TAX ON A MOTORBOAT SOLD BY A MOTORBOAT DEALER. HB1968 Perry TO REQUIRE THE COLLECTION OF SALES TAX AT THE POINT O…”
|
TO REQUIRE THE COLLECTION OF SALES TAX AT THE POINT OF SALE FOR THE SALE … | Perry | Recommended for study in the Interim by the … |
|
SB358
· 4 mentions in transcript
Matched: “…last years has been endorsed and written by big marijuana, SB 358. It was a marijuana lawyer, Amy Martin. She owns a dispensa…”
|
TO AMEND VARIOUS LAWS RELATED TO HIGHER EDUCATION. | J. Dotson | Sine Die adjournment |
|
SB535
Act 781
· 3 mentions in agenda, transcript, chapter
Matched: “…; AND TO REPEAL THE COMPUTER AND ELECTRONIC RECYCLING FUND. SB535 Hester TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKA…”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS … | Hester | Notification that SB535 is now Act 781 |
|
HB1015
· 2 mentions in agenda, chapter
Matched: “…ER OF REAL PROPERTY. DEFERRED BILLS Number Sponsor Subtitle HB1015 D. Garner TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO C…”
|
TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO CREATE AN INCOME TAX CREDIT FOR … | D. Garner | Died in House Committee at Sine Die adjournment. |
|
HB1016
· 2 mentions in chapter, agenda
Matched: “HB1016 Ennett TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUA…”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; TO CREATE … | Ennett | Died in House Committee at Sine Die adjournment. |
|
HB1018
· 2 mentions in agenda, chapter
Matched: “…E TAX EXEMPTION FOR CERTAIN ITEMS RELATED TO BREASTFEEDING. HB1018 Hudson TO CREATE THE STRONG FAMILIES ACT; AND TO CREATE AN…”
|
TO CREATE THE STRONG FAMILIES ACT; AND TO CREATE AN INCOME TAX CREDIT FOR EMPLOYERS … | Hudson | Died in House Committee at Sine Die adjournment. |
|
HB1019
· 2 mentions in chapter, agenda
Matched: “HB1019 D. Garner TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; T…”
|
TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; TO CREATE AN INCOME TAX CREDIT FOR … | D. Garner | Died in House Committee at Sine Die adjournment. |
|
HB1021
· 2 mentions in chapter, agenda
Matched: “HB1021 D. Garner TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE…”
|
TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE QUALITY INCENTIVE ACT; AND TO CREATE AN INCOME … | D. Garner | Died in House Committee at Sine Die adjournment. |
|
HB1026
· 2 mentions in chapter, agenda
Matched: “HB1026 A. Collins TO CREATE THE ARKANSAS PROMISE ACT; AND TO CREAT…”
|
TO CREATE THE ARKANSAS PROMISE ACT; AND TO CREATE AN INCOME TAX CREDIT FOR TUITION … | A. Collins | Died in House Committee at Sine Die adjournment. |
|
HB1065
· 2 mentions in agenda, chapter
Matched: “…E TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS. HB1065 Ray TO CREATE THE INFLATION REDUCTION ACT OF 2025. HB1066 R…”
|
TO CREATE THE INFLATION REDUCTION ACT OF 2025. | Ray | Died in House Committee at Sine Die adjournment. |
|
HB1066
· 2 mentions in chapter, agenda
Matched: “HB1066 Ray TO INCREASE THE STANDARD DEDUCTION.”
|
TO INCREASE THE STANDARD DEDUCTION. | Ray | Died in House Committee at Sine Die adjournment. |
|
HB1072
Act 876
· 2 mentions in chapter, agenda
Matched: “HB1072 C. Cooper TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIG…”
|
TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, … | C. Cooper | Notification that HB1072 is now Act 876 |
|
HB1075
Act 146
· 2 mentions in transcript
Matched: “HB 1075. We're going to hear SB 605. HB 1968 HB 1671. We will take…”
|
TO PROHIBIT A LOCAL GOVERNMENT FROM REGULATING THE SALE OR USE OF A LAWN CARE … | Ray | Notification that HB1075 is now Act 146 |
|
HB1076
· 2 mentions in agenda, chapter
Matched: “…ACT OF 2025. HB1066 Ray TO INCREASE THE STANDARD DEDUCTION. HB1076 Hudson TO CREATE THE CARING FOR CAREGIVERS ACT; AND TO PROV…”
|
TO CREATE THE CARING FOR CAREGIVERS ACT; AND TO PROVIDE AN INCOME TAX CREDIT FOR … | Hudson | Died in House Committee at Sine Die adjournment. |
|
HB1116
· 2 mentions in agenda, chapter
Matched: “…FOR EXPENSES INCURRED IN CARING FOR CERTAIN FAMILY MEMBERS. HB1116 Ray TO CREATE THE REMOTE AND MOBILE WORK MODERNIZATION AND…”
|
TO CREATE THE REMOTE AND MOBILE WORK MODERNIZATION AND COMPETITIVENESS ACT; AND TO PROVIDE INCOME … | Ray | Died in House Committee at Sine Die adjournment. |
|
HB1190
· 2 mentions in agenda, chapter
Matched: “…ED TO CERTAIN REMOTE AND MOBILE EMPLOYEES AND NONRESIDENTS. HB1190 Vaught TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS. HB12…”
|
TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS. | Vaught | Died in House Committee at Sine Die adjournment. |
|
HB1203
· 2 mentions in chapter, agenda
Matched: “HB1203 Underwood TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLE…”
|
TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES. | Underwood | Died in House Committee at Sine Die adjournment. |
|
HB1216
· 2 mentions in agenda, chapter
Matched: “…E DEDUCTION FOR DEPRECIATION AND THE EXPENSING OF PROPERTY. HB1216 Long TO CREATE THE FREE MARKET ZONES ACT; AND TO EXEMPT A B…”
|
TO CREATE THE FREE MARKET ZONES ACT; AND TO EXEMPT A BUSINESS LOCATED IN AN … | Long | Died in House Committee at Sine Die adjournment. |
|
HB1366
· 2 mentions in agenda, chapter
Matched: “…TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES. HB1366 Ennett TO CREATE AN INCOME TAX CREDIT FOR QUALIFIED STORM S…”
|
TO CREATE AN INCOME TAX CREDIT FOR QUALIFIED STORM SHELTERS. | Ennett | Died in House Committee at Sine Die adjournment. |
|
HB1388
· 2 mentions in agenda, chapter
Matched: “…O CREATE AN INCOME TAX CREDIT FOR QUALIFIED STORM SHELTERS. HB1388 Vaught TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; A…”
|
TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; AND TO EXEMPT THE SERVICE OF FURNISHING … | Vaught | Died in House Committee at Sine Die adjournment. |
|
HB1404
· 2 mentions in chapter, agenda
Matched: “HB1404 C. Cooper TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PRE…”
|
TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PREGNANCY RESOURCE CENTER. | C. Cooper | Died in House Committee at Sine Die adjournment. |
|
HB1435
· 2 mentions in chapter, agenda
Matched: “HB1435 Achor TO AMEND THE LAW CONCERNING INCOME TAX CREDITS FOR CH…”
|
TO AMEND THE LAW CONCERNING INCOME TAX CREDITS FOR CHILD CARE; TO AMEND THE INCOME … | Achor | Died in House Committee at Sine Die adjournment. |
|
HB1438
· 2 mentions in agenda, chapter
Matched: “…LICENSED CHILDCARE PROVIDERS; AND TO DECLARE AN EMERGENCY. HB1438 Cavenaugh TO CREATE AN INCOME TAX CREDIT FOR TAXPAYERS SIXT…”
|
TO CREATE AN INCOME TAX CREDIT FOR TAXPAYERS SIXTY-FIVE AND OLDER IN AN AMOUNT EQUAL … | Cavenaugh | Died in House Committee at Sine Die adjournment. |
|
HB1464
· 2 mentions in agenda, chapter
Matched: “…IGIBLE STUDENT AT A PUBLIC INSTITUTION OF HIGHER EDUCATION. HB1464 Vaught TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FO…”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL … | Vaught | Died in House Committee at Sine Die adjournment. |
|
HB1469
· 2 mentions in agenda, chapter
Matched: “…RTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY. HB1469 Beaty Jr. TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY…”
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TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY ACT; AND TO CREATE A SALES AND USE … | Beaty Jr. | Died in House Committee at Sine Die adjournment. |
|
HB1500
· 2 mentions in chapter, agenda
Matched: “HB1500 Beaty Jr. TO ENHANCE ECONOMIC COMPETITIVENESS BY REPEALING…”
|
TO ENHANCE ECONOMIC COMPETITIVENESS BY REPEALING THE THROWBACK RULE. | Beaty Jr. | Died in House Committee at Sine Die adjournment. |
|
HB1501
· 2 mentions in chapter, agenda
Matched: “HB1501 Beaty Jr. TO ADOPT FEDERAL INCOME TAX LAW REGARDING DEPRECI…”
|
TO ADOPT FEDERAL INCOME TAX LAW REGARDING DEPRECIATION AND THE EXPENSING OF PROPERTY; AND TO … | Beaty Jr. | Died in House Committee at Sine Die adjournment. |
|
HB1538
· 2 mentions in agenda, chapter
Matched: “…LE BUSINESS ASSETS TO THE AMOUNT ALLOWED UNDER FEDERAL LAW. HB1538 Ray TO AMEND THE LAW CONCERNING THE NET OPERATING LOSS INCO…”
|
TO AMEND THE LAW CONCERNING THE NET OPERATING LOSS INCOME TAX DEDUCTION; AND TO INCREASE … | Ray | Died in House Committee at Sine Die adjournment. |
|
HB1540
· 2 mentions in chapter, agenda
Matched: “HB1540 J. Mayberry TO AMEND THE INCOME TAX CREDIT AND THE INCOME T…”
|
TO AMEND THE INCOME TAX CREDIT AND THE INCOME TAX DEDUCTION RELATED TO MAINTAINING, SUPPORTING, … | J. Mayberry | Died in House Committee at Sine Die adjournment. |
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HB1665
· 2 mentions in agenda, chapter
Matched: “…SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY. HB1665 Wardlaw TO REPEAL THE CREDIT ALLOWED AGAINST THE INSURANCE…”
|
TO REPEAL THE CREDIT ALLOWED AGAINST THE INSURANCE PREMIUM TAX FOR ACCIDENT AND HEALTH COMPREHENSIVE … | Wardlaw | Died in House Committee at Sine Die adjournment. |
|
HB1670
· 2 mentions in agenda, chapter
Matched: “…DEPENDENT CHILDREN. REGULAR AGENDA Number Sponsor Subtitle HB1670 L. Johnson TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; A…”
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TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; AND TO PROVIDE INCENTIVES FOR CERTAIN MEDICAL OR … | L. Johnson | WITHDRAWN BY AUTHOR |
|
HB1674
· 2 mentions in chapter, agenda
Matched: “HB1674 L. Johnson TO CREATE AN INCOME TAX CREDIT FOR CONTRIBUTIONS…”
|
TO CREATE AN INCOME TAX CREDIT FOR CONTRIBUTIONS TO CERTAIN RURAL HOSPITAL ORGANIZATIONS; AND TO … | L. Johnson | WITHDRAWN BY AUTHOR |
|
HB1687
· 2 mentions in agenda, chapter
Matched: “…IPMENT USED IN PRODUCING BROADBAND COMMUNICATIONS SERVICES. HB1687 K. Moore TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM A…”
|
TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM ALL EXCISE TAXES. | K. Moore | Died in House Committee at Sine Die adjournment. |
|
HB1698
· 2 mentions in agenda, chapter
Matched: “…EXEMPT FROM SALES AND USE TAX DURING THE SALES TAX HOLIDAY. HB1698 Torres TO AMEND THE LAW CONCERNING THE INCOME TAX TREATMENT…”
|
TO AMEND THE LAW CONCERNING THE INCOME TAX TREATMENT OF EMPLOYER CONTRIBUTIONS FOR AN EMPLOYEE'S … | Torres | Died in House Committee at Sine Die adjournment. |
|
HB1699
· 2 mentions in agenda, chapter
Matched: “…ARE SHARING MINISTRY OR OTHER MEDICAL COST-SHARING PROGRAM. HB1699 McCullough TO ADD FIREARM SAFETY DEVICES AND FIREARM STORAG…”
|
TO ADD FIREARM SAFETY DEVICES AND FIREARM STORAGE DEVICES TO THE SALES TAX HOLIDAY; AND … | McCullough | Died in House Committee at Sine Die adjournment. |
|
HB1702
· 2 mentions in agenda, chapter
Matched: “…ICES TO THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY. HB1702 Wooldridge TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CE…”
|
TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CERTAIN MACHINERY AND EQUIPMENT USED IN … | Wooldridge | Died in House Committee at Sine Die adjournment. |
|
HB1708
· 2 mentions in chapter, agenda
Matched: “HB1708 Underwood THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS…”
|
THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS ACT. | Underwood | Died in House Committee at Sine Die adjournment. |
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HB1715
· 2 mentions in agenda, chapter
Matched: “AGENDA (Revised 4/10/2025 @ 7:49 AM) Added HB1708 and HB1715 House Committee on Revenue and Taxation Thursday, April 10,…”
|
TO LIMIT THE INCREASE IN THE ASSESSED VALUE OF REAL PROPERTY AFTER A SALE OR … | Lundstrum | Died in House Committee at Sine Die adjournment. |
|
HB1738
· 2 mentions in chapter, agenda
Matched: “HB1738 Crawford TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DISAB…”
|
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DISABLED VETERANS. | Crawford | Died in House Committee at Sine Die adjournment. |
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HB1750
· 2 mentions in chapter, agenda
Matched: “HB1750 Cavenaugh TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX AC…”
|
TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES. | Cavenaugh | Died in House Committee at Sine Die adjournment. |
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HB1787
· 2 mentions in chapter, agenda
Matched: “HB1787 Warren TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIR…”
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TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIREMENT BENEFITS RECEIVED BY LAW ENFORCEMENT OFFICERS … | Warren | Died in House Committee at Sine Die adjournment. |
|
HB1804
· 2 mentions in agenda, chapter
Matched: “…FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES. HB1804 Ray TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEI…”
|
TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEIPTS TAX, AS AFFIRMED BY … | Ray | Died in House Committee at Sine Die adjournment. |
|
HB1822
· 2 mentions in agenda, chapter
Matched: “…TE FRANCHISE TAX, AND THE ELECTIVE PASS-THROUGH ENTITY TAX. HB1822 Underwood THE OVERTIME BUT NOT OVERTAXED ACT. HB1862 J. May…”
|
THE OVERTIME BUT NOT OVERTAXED ACT. | Underwood | Died in House Committee at Sine Die adjournment. |
|
HB1857
· 2 mentions in agenda, chapter
Matched: “…ARE LEARNING TO BECOME MEDICAL OR COUNSELING PROFESSIONALS. HB1857 L. Johnson TO AMEND THE LAW CONCERNING THE COLLECTION OF SA…”
|
TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAX ON THE SALE … | L. Johnson | WITHDRAWN BY AUTHOR |
|
HB1881
· 2 mentions in agenda, chapter
Matched: “…SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY. HB1881 Ennett TO ADD MENSTRUAL DISCHARGE COLLECTION DEVICES TO THE…”
|
TO ADD MENSTRUAL DISCHARGE COLLECTION DEVICES TO THE LIST OF ITEMS EXEMPT FROM SALES AND … | Ennett | Died in House Committee at Sine Die adjournment. |
|
HB1904
· 2 mentions in chapter, agenda
Matched: “HB1904 Lundstrum TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COM…”
|
TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT. | Lundstrum | Died in House Committee at Sine Die adjournment. |
|
HB1907
· 2 mentions in agenda, chapter
Matched: “…FITS RECEIVED BY LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS. HB1907 Lundstrum TO AMEND THE INCOME TAX DEDUCTION FOR DEPRECIATIO…”
|
TO AMEND THE INCOME TAX DEDUCTION FOR DEPRECIATION AND THE EXPENSING OF PROPERTY; AND TO … | Lundstrum | Died in House Committee at Sine Die adjournment. |
|
HB1932
· 2 mentions in agenda, chapter
Matched: “…ALIFIED BUSINESS EXPENSES UNDER THE INCOME TAX ACT OF 1929. HB1932 McCollum TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE T…”
|
TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE TAX; TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX … | McCollum | Died in House Committee at Sine Die adjournment. |
|
HB1970
· 2 mentions in chapter, agenda
Matched: “HB1970 Beaty Jr. TO AMEND THE LAW CONCERNING THE PREPAYMENT OF SAL…”
|
TO AMEND THE LAW CONCERNING THE PREPAYMENT OF SALES TAX; AND TO INCREASE THE THRESHOLD … | Beaty Jr. | Died in House Committee at Sine Die adjournment. |
|
HB1971
· 2 mentions in agenda, chapter
Matched: “…RESHOLD FOR RETAILERS WHO ARE REQUIRED TO PREPAY SALES TAX. HB1971 Beaty Jr. TO AMEND THE REQUIREMENTS CONCERNING THE INFORMAT…”
|
TO AMEND THE REQUIREMENTS CONCERNING THE INFORMATION THAT SHALL BE PROVIDED TO A CITY OR … | Beaty Jr. | Died in House Committee at Sine Die adjournment. |
|
HB1972
· 2 mentions in agenda, chapter
Matched: “…OR COUNTY BY THE DEPARTMENT OF FINANCE AND ADMINISTRATION. HB1972 M. McElroy TO CREATE A SALES AND USE TAX EXEMPTION FOR THE…”
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TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS … | M. McElroy | Died in House Committee at Sine Die adjournment. |
|
HB1985
· 2 mentions in agenda, chapter
Matched: “…HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION. HB1985 D. Garner TO CREATE THE ARKANSAS RENTER REFUND ACT; AND TO…”
|
TO CREATE THE ARKANSAS RENTER REFUND ACT; AND TO PROVIDE AN INCOME TAX CREDIT FOR … | D. Garner | Died in House Committee at Sine Die adjournment. |
|
SB533
Act 934
· 2 mentions in transcript
Matched: “…I'm gonna read it to you. We are asking for your support on SB 533 tomorrow on the House floor. A few things. This is a bill b…”
|
TO PROVIDE FOR THE REGULATION OF CONSUMABLE HEMP PRODUCTS BY THE ARKANSAS TOBACCO CONTROL BOARD; … | Dees | Notification that SB533 is now Act 934 |
|
HB1775
· 1 mention in chapter
Matched: “HB1775 Lundstrum TO PROHIBIT THE SEPARATE VALUATION AND ASSESSMENT…”
|
TO PROHIBIT THE SEPARATE VALUATION AND ASSESSMENT OF AN ACCESSORY DWELLING UNIT FOR PURPOSES OF … | Lundstrum | Died in House Committee at Sine Die adjournment. |
|
HB1862
· 1 mention in chapter
Matched: “HB1862 J. Mayberry TO AMEND THE INCOME TAX CREDIT AND THE INCOME T…”
|
TO AMEND THE INCOME TAX CREDIT AND THE INCOME TAX DEDUCTION RELATED TO MAINTAINING, SUPPORTING, … | J. Mayberry | Died in House Committee at Sine Die adjournment. |
|
HB1910
· 1 mention in chapter
Matched: “HB1910 Lundstrum TO ALLOW A DEDUCTION FOR CERTAIN QUALIFIED BUSINE…”
|
TO ALLOW A DEDUCTION FOR CERTAIN QUALIFIED BUSINESS EXPENSES UNDER THE INCOME TAX ACT OF … | Lundstrum | Died in House Committee at Sine Die adjournment. |
|
SB5
· 1 mention in transcript
Matched: “…1. We will take a vote on a bill already presented HB 1828. SB 5:35 and SB 369. And with that, the concurment is”
|
TO ADD THE CRIMINAL OFFENSE OF PRESCRIPTION DRUG HARM OR HOMICIDE. | B. King | Died in Senate Committee at Sine Die adjournment. |
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Thank you. Thank you, members, for being here. These are the bills that we're going to hear today. We're going to hear a concurment on HB 1075. We're going to hear SB 605, HB 1968, HB 1671. We will take a vote on a bill already presented, HB 1828, SB 535 and SB 369.
And with that, the concurement is up first. Is Representative
Cooper in here? Okay, not seeing Representative Cooper. We'll get him when he pops in. We're going to start with HB 1828. This is a
bill that we've already heard from Harlan, Representative Harlan Breaux.
We're just here today to take a vote on it. Does anybody have any questions?
Seeing none, what is the will of the committee? Do I have a motion, do pass? Motion, do pass. All in favor, any discussion on the motion? Seeing none, all in favor say aye. Opposed, say nay.
Congratulations, Representative Bowe, your bill has passed. With that, is Representative Johnson in the room? How about Representative Perry?
Representative Wing, would you like to present SB 369? And if you will
please introduce yourself for the committee. of Carlton
Representative Carlton Wing
Unverified
1:57
Wing District 70 North Little Rock and Sherwood. And if I may have my guest here. - Lauren
Speaker 16
2:03
Ballard, Chief of Staff, Department of Energy and Environment. Thank you, you're
Representative Carlton Wing
Unverified
2:06
recognized. - All right, thank you. Committee, what we're doing here is,
it's the discontinuation of the electronic recycling grant program. It's not what you think it is. All we're doing is just taking the revenues that were going to that program because it's kind of become cost prohibitive and sending that money back to MNR. And if you have anything else you'd like to add. That's
Speaker 16
2:26
a great summary. I'll just add, this is a program that's been around since about the 90s and it dictates how state agencies get rid of their computer and electronic recycling equipment. So we're leaving most of that there. We're leaving a lot of those requirements in law, but we're just taking that grant program and discontinuing and sunsetting that grant program and putting that back in marketing and redistribution to help fund their operations.
I'd be happy to answer any questions. Thank you. Members, as a reminder, this is one that we can take a vote on.
And so are there any questions from the members? Seeing none, I don't have anybody signed up to speak for or against the bill. Is there anyone that would like to speak for or against the bill? Seeing none, I have a motion due pass. Any discussion on the motion? Seeing none, all in favor say aye. Aye. Opposed say nay. Congratulations, your bill has passed. Thank you very much.
With that, I saw Representative Johnson come in. If you'll go down to the end of the table, and he's going to present HB 1671. And this will be one that we can also take a
Representative Lee Johnson
Unverified
3:33
vote on. Morning, members. Representative Lee Johnson, District 47. You're recognized. Thank you, Madam Chair. Members, this is the same bill that we—wait, this—sorry, I've got the wrong bill pulled up. This is the same bill that we presented a few weeks ago around trying to create a process for small nonprofits in Arkansas
that provide community-based services to apply to DF&A for sales. Representative Johnson, can we
wait just a second? Yes, of course. It appears, members, that we moved the wrong bill from deferred. It should be 1671. Yes,
they moved the wrong bill from deferred. So without objection, I'm going to move bill HB 1671 from deferred so
it can be heard. Thank you. Now you can present HB 1671. Thank you, Madam Chair
Representative Lee Johnson
Unverified
4:21
and committee. I was confused, too. I pulled the one from the agenda, and I dropped my cellphone today and broke it, so I'm working
off this new iPad to at least make sure I've got the bill in front of me. So you should have it in front of you. As you recall, there was a problem with the bill. There was some conflict with the law around trying to limit individual purchases at $2,000. We got with the F&A and worked through a fix for that issue. If you'll look now, there's a list on page two at the top of specific things that would be excluded from the sales tax exemption. And we tried to work with DF&A to come up with a pretty comprehensive list so that single
individual purchases of large items, large costly items, wouldn't apply for the sales tax exemption. So again, what we're doing here is we're creating a process that's fair for everyone in the state to apply to DF&A for sales tax to exemptions if their general revenue for the year is less than $200,000, if they provide community-based services, and then we're creating this list of exemption of things that wouldn't qualify.
We're also requiring a report to be filed with ALC at the end of the year so that we can get a gauge on how many non-profits may have applied for this exemption. I know a lot of us have individual nonprofits in our community that come to us every session looking for these kind of exemptions. I think this gives us a way to say to everyone, hey, here is the fair approach that we've taken as a state and allow DNF&A then to take the applications and decide who qualifies and who doesn't. I'd be happy to take any questions on the bill. Members, any questions?
Seeing none, I have no one signed up to speak for or against the bill. Is there anyone that'd like to speak for or against the bill? Seeing none,
Representative Lee Johnson
Unverified
6:13
would you like to close for your bill? I'm close
for my bill, Madam Chair. Appreciate a good vote. Thank you. Members, what is the will? Motion do pass. Any discussion
on the motion? Seeing none, all in favor say aye. Aye. Opposed, say nay. Congratulations, your bill has passed. Thank you, committee. Thank you,
Madam Chair. Okay. With that, we're going to, I'm trying to see who's here.
Speaker 31
6:41
wait just a minute representative acre you
can go ahead down there and present since you're the only one in
the room so if you'll go down members this is going to be sb605 and representative acre if you'll introduce
Representative Sonia Eubanks Barker
Unverified
7:04
yourself for the record please thank you madam chair committee representative acre district 71 I'm happy to present Senate Bill 605.
What this does is it provides a 50% excise tax on Delta-8 products. This brings this in an industry alignment similar to tobacco and also provides what I would believe is a second arm of enforcement on these products. This body, I believe, passed several bills and including one on the floor today that would ban these products. However, if participants choose to continue to sell those, there is some gray area as litigation continues. What is not a gray area would be tax evasion. And so I believe that if we are going to have any
accountability to this, DF&A would be the I guess best enforcement agent to bring a second arm
of compliance. And with that, I welcome questions. Members,
you've heard an explanation. Do we have any questions? Representative Eaton,
Representative James Eaton
Unverified
8:03
you're recognized. Thank you, Madam
Chair. That's a new term for me. What is delta tetrahydrocannabinol product? Yeah, so
Representative Sonia Eubanks Barker
Unverified
8:11
it's going to be derivatives of
I guess the best way to put it is some sort of synthetic marijuana products. So as we kind of weed off different parts of the compound, they do change form. And so some of that has to do with the lipid and blood level that they're able to produce certain effects, whether mentally or peripherally
and so they are synthetic derivatives of hemp and synthetic marijuana products. Thank you.
Representative Warren, you're recognized. Thank you,
Representative Les Warren
Unverified
8:44
Madam Chairman. Okay, Representative Acre, I've got a store in Hot Springs.
Are there products with this element that are good and helpful to people? I would think that that unfortunately
Representative Sonia Eubanks Barker
Unverified
9:00
is too subjective and unmeasured. So I do believe there are derivatives that can be helpful, but this bill is specific to those that we've already banned. So it does get a little confusing because they are kind of under this umbrella, but I would say that in this
bucket that we're dealing with, we're dealing with banned substances that do not have a proven record of benefit and only a proven record of harm, especially in the marketing to children. So those stores are able to sell different buckets of this product, but this one specifically, this body has already found necessary to ban. Is that federal or state? At our state level, and so it's currently enjoined. And so while those retailers might have an argument on the gray area,
what we're missing out on is how much is actually being sold, who is selling it, and then they obviously, the tax evasion aspect of
it brings a second arm of compliance while this enjoined aspect over here
is underway. Any other questions, members? Seeing none, we do have some people to speak against the bill. The first one we have is Roger Crawford. Are you here? Yes, ma'am.
Roger Crawford
Unverified
10:23
If you'll come down to the end of the table, introduce yourself for the record, and you'll be recognized. My name is Roger Crawford. I'm the owner of SunMed, your CBD store in Hot Springs and Hot Springs Village. Just to clarify, Delta-8 is found naturally in the hemp plant. It's not a synthetic form of marijuana, and that's the lies that we keep coming up against. - Good morning Chair Lady and committee members.
I'm here to oppose 605. My name is Roger Crawford and I represent SunMed, your CBD store. I'm just a small town country boy who finds himself paying five employees every week and generating nearly $100,000 each year in tax revenue for the state of Arkansas. Hemp CBD saved my life and I do not sell dangerous or deadly products. Today is a sad day for the state of Arkansas as today the hemp industry dies this afternoon in the house. My grandpa was a farmer and was a rancher, and often he'd say, don't kick a dead horse,
and I'm kind of the dead horse today because we're basically voting on a tax that's going to be placed on a product that no longer will legally exist in the state of Arkansas later today. You're basically, well, my dad was a Special Forces Vietnam veteran. He taught me to fear no one but God and to speak truth to power, so today I'm going to do just that. The following text is a text that was sent out to the House members last night. And I'm going to read it to you.
We are asking for your support on SB 533 tomorrow on the House floor. A few things. This is a bill being led by the Attorney General's office with support of the Department of Health. This improves on the bill we passed two years ago, Act 629, that bound Delta-8 and several other marijuana-related products that were being sold under a supposed loophole from the Farm Bill. That act is currently in litigation, but the AG is confident it will be effective. These companies have continued
Speaker 55
12:28
to sell different kinds of marijuana products.
Representative Sonia Eubanks Barker
Unverified
12:31
Madam Chair, point of order. What's your point of order? Please ask the witness to focus on
the bill at hand and not on the bill that's on the floor today. Yes, we are discussing SB605, and you'll need to
Roger Crawford
Unverified
12:49
keep your comments in relation to SB605. I'm going to
tie it all in together if I could. You can only speak about the billing committee, and the billing committee is SB605 if you'll put your
Roger Crawford
Unverified
13:00
comments to that bill. Okay. Thank you. Anybody in their right mind would know that a 50% tax on any product is going to be detrimental to a business owner.
I'm testifying today on a 25 milligram Delta 8 gummy. I was a truck driver, did 2 million miles in 14 years. I was addicted to ibuprofen, Z-Quil, caffeine, alcohol. I haven't had a drop of alcohol in a year or two years, in three months. I don't take anything synthetic from a pharmacy. I use a product that God gave us. It's mentioned in the Bible, Genesis 1, 29. God told us to use the seed-bearing plants as food. He mentioned nothing about pharmaceuticals or synthetics. And so today, I'm representing a product that God gave us. I'm also here today. This is a scenario of David versus Goliath.
Every ban bill that's been represented over the last three years has been endorsed and written by big marijuana. SB 358, it was a marijuana lawyer. Amy Martin, she owns a dispensary in Fort Smith. She helped write legislation to rid the market of her competition. They basically want to monopolize the industry using lawmakers. I'm a lifelong Republican. I am blown away. If you had told me 20 years ago that big marijuana would be using lawmakers to do their dirty work, I would have thought you were drinking too much of grandpa's coffee syrup.
It's insane. But I'm a small business owner. Six years ago, I was homeless. I now own three stores in two states. I have two homes in two states. God has blessed me dearly, and these products come from the ground. And they don't hurt people. They don't kill people. And the reason they hate Delta-8 is because it actually works. It actually works. It quiets the neuroreceptors in the brain for people that have high anxiety. Most of my customers come in my shop because they went and got a medical card. They got so blasted out of their minds, they couldn't even function throughout the day.
So then they come in and they find a true holistic medicine with our products. And the reason being is because hemp has a lot more cannabinoids, minor cannabinoids, and lower levels of THC. Delta-8 is a therapeutic product, and they hate it because it keeps people out of their dispensaries. I asked for a vote against this bill. It's insanity. percent on a product for a small business there's no way I'll just move my business to Alabama to a state that's more friendly but I love this state I'm from this state my dad fought for this
state my grandpa was a farmer and a rancher and I beg of you to vote against this bill and I don't get to speak in the house today when they vote on 533 this text message sways votes a hundred members were told that I sell marijuana in that text message they were told I sell marijuana if that's the case and the AG supports this he needs to come down here and arrest me right now because I'm committing multiple felonies every day selling marijuana I don't sell marijuana I sell a federally legal and state legal product we're the largest cannabis retailer in the world we're ranked number
one we're soil to oil USDA certified organic tested four times before our products make it to the shelf we sell absolutely no synthetic products zero zilch and nobody
Representative Les Warren
Unverified
16:12
has died from Cannabis. Zero. Representative Warren, you're recognized.
Would you-- I've got several constituents who have used the product. Recently, a realtor from our community
had a child, six, seven-year-old, who died with cancer. This was about the only the only thing that was able to help with the pain. And I guess I want to understand the people that you're able to help with this. And then I also wanna understand the difference because as I understand it, there are two,
and I'm trying to think of the term, cannabis products, you got hemp and then you've got marijuana. Hemp is the lower THC, right? - Yes, sir. - Okay, marijuana is the higher. - Yes, sir. - So we're looking at the lower end THC products here. - Yes, sir. - So can you talk about the products that you're selling and how they're helping? - Yes, sir. Just the safety that's involved in distributing your product.
Roger Crawford
Unverified
17:34
Yes, sir. So hemp and marijuana are basically cousins in the cannabis family. So with marijuana, you have higher levels of THC, delta-9 tetrahydrocannabidiol. It took me a while to learn that one. Whereas hemp has lower THC and higher cannabidiol. So the confusion with the federal farm bill is the 0.3%. So just so you know, the 0.3% is based off of the dry weight of the crop once it's harvested. The confusion comes when it makes it to market and it's a wet weight.
So the finished product is your wet weight. The federal farm bill addresses the dry weight. But the difference between the two plants is the levels of THC that exist. Also, marijuana is not federally legal. Hemp is federally legal and legal in pretty much every state in the United States. Going back to Colton White, who you're a reference to, a lot of people ask me about my tie. I was the first person to speak at his celebration of life. I watched a little boy go from just a normal little boy to fighting cancer, tumors growing
so large in his legs that it was crushing his bones. And we met up with his mom in the very beginning. I wear his button today, and I wear the tie that I wore during his speech. There's a cannabis doctor at Children's Hospital. I never, ever recommend any parent using any kind of product. We're 21 plus, but I told Audrey there's some studies out there. We've been legal for five years now, and there's actual scientific research that shows cannabinoids and THC attack cancer cells.
I told her to take the products over to her physician at Children's Hospital, the cannabis doctor, and he approved it. and under his watchful eye, started using the products that are going to be banned this session. And what we found was a remarkable turnaround in his therapy. He was allergic to the immunotherapies. So CBG, the mother of all cannabinoids, was his saving grace. It really quieted new receptors. It helped with the nerve pain that were in his legs and in his stomach.
And then it was a Delta-9 Beyond product and a Delta-8 product in small doses that was able to help him sleep, help his appetite increase. And it gave him the ability, even though while he was fighting cancer, that gave him the ability to live a little boy's life. And I encourage you to go look up Colton's Crusaders because now we have formed a partnership to where I donate my products. I don't make a dime off these parents that wanna try to incorporate something that God gave us with modern medicine.
I don't make a dime off of this and I ship it all over the country. It's federally legal. And what we're seeing is these products are actually helping offset these side effects that these kids are dealing with while they're going through these extreme measures. And he tried the medical marijuana. It was so intoxicating, he couldn't even open his eyes. He doesn't have the receptors to deal with that kind of psychosis. And so the answer is always, go get your medical card, go get your medical card.
That's not the answer for a five-year-old. But what we were able to see is the power of quality. We're a soil to oil. Our farmers grow our stuff. We don't white label anything. It comes straight from the farms to us. It's tested four times before it makes it to the shelf. We spend $80,000 a month just on testing, just on testing. And that little boy became my hero, not Spider-Man, not the Hulk, not Superman, because I called him Little Man.
And a little man showed up, crawled out of his hospital bed to go testify against SB 358 two years ago because he didn't want them to take his gummies from him. That's a hero in my book. And if these bills pass this session, his mom is deemed a criminal. She will be deemed a criminal if she helps other parents whose
Chair
Unverified
21:39
kids are fighting cancer. Thank you. Representative Lundstrom,
Representative Robin Lundstrum
Unverified
21:43
you're recognized. Thank you, Chairman Kavanaugh. What taxes do you currently pay?
Roger Crawford
Unverified
21:49
Well, I know I pay a lot of city tax, I mean a sales tax. And then I guess my accountant would probably have to answer that question because, like I said, I'm just a... But you pay income tax as a business right now? Yes,
Representative Robin Lundstrum
Unverified
22:01
ma'am. Yeah, I pay myself. I'm an employee. Okay. And you pay property tax? You pay all the taxes?
Roger Crawford
Unverified
22:06
I pay all my taxes. Yes, ma'am. And I pay taxes on
Representative Robin Lundstrum
Unverified
22:10
Delta 8, too. Okay. What is that? What amount? Well,
Roger Crawford
Unverified
22:12
that's 10 percent. It's the tax that we pay in Hot Spring, Garland County. Okay, so
Representative Robin Lundstrum
Unverified
22:16
you have a 10 percent tax, so this would be going up to 50 percent?
Roger Crawford
Unverified
22:20
Yeah, costing me 60 percent, basically. Okay. And I want a tax. I want to put a 6 percent tax on the hemp industry so that we can create a governing board to regulate. We need regulation. There's nasty products all over this industry. There's a lot of bad players in this industry. And I work with local law enforcement. I have narcotics detectives that come in my store, and I work with them to get bad products off the shelves in Orange Beach, Alabama. There's a test kit. You can literally test these products. You can walk in, you test it, you scan the QR code.
It tells you if it's synthetic marijuana, and that's what they're doing. You can't pour vodka in a water bottle and call it water. So what they're doing is they're putting synthetic marijuana and then putting a hemp CBD packaging on it. Well, they're already deemed illegal federally. Let's enforce the law, but law officers don't have the money for it. So let's put a tax on my industry, let's pay for the kits to be given to our law enforcement, and then split it between the schools and law enforcement officers so that kids know why. I grew up in the Reagan era.
Just say no didn't work. But if you take somebody like me and let me go into these schools and tell them why they shouldn't be smoking a Delta 8 pen, a Delta 9 pen, any vape whatsoever, I'm the person that can go in there and tell them, but the schools need money. So take a 6% tax, 2% to the schools, 2% to law enforcement, 2% to a cannabis board, and let's govern it. But don't put us in the hands of alcohol and tobacco. They have a horrible track record when it comes to deaths. 2,000 Americans die every day from alcohol and tobacco. Cannabis has killed zero people.
So I do want a tax put on our industry. I've been begging for it. I told Senator Dees two years ago, here's my cell phone number. Let's create legislation that will get rid of the bad players and keep the good players. Both of these bills will push me out of this state, and the black market will blow up like you've never seen it before, and there won't be anybody with money to
do anything about it. Okay, thank you. Members, any other questions? Representative Ray, you're recognized. Thank you, Madam Chair.
Representative David Ray
Unverified
24:24
And I apologize. My questions were, I was going to ask of Representative Baker, but I was having a very pleasant experience in Senate State Agencies Committee. That was supposed to be a joke. So as I'm looking at the bill, it's a 50% tax. That number jumped out to me because I'm generally familiar with tax rates on a lot of different products. And I don't know that there's anything that we tax at 50%. Maybe I could be wrong, but the medical marijuana tax, is that 4%?
4%. Okay, that's what I thought. You know, maybe tobacco approaches 50%, but I know beer is at 64%. Yes, so tobacco is fairly high. Beer, wine, liquor, all much less than that. So I guess, I don't know if I'm allowed to ask Representative Aker to respond. Maybe you can just respond in your closing. I'm sorry I missed the presentation. I'm curious as to how we arrived at the 50% number,
and my question for the gentleman testifying would be, it sounds like you've operated in other states. Are you familiar with any rates like this in other states, or how this would compare to tax rates in other states? -
Chair
Unverified
25:48
The highest that I found was, I believe Michigan is at 10%, and I
Roger Crawford
Unverified
25:54
think 5% is the next one down, and I can't remember which state it is, and that's why I was thinking 6%
Chair
Unverified
26:01
would be a great start for the state of Arkansas.
Representative David Ray
Unverified
26:05
- Okay, and then my other question was, and I, in full humility, don't know a lot about these products, but I had some people send me, thank you, representatives, I had some people send me photos of different products that they sell, and I'm sure this is not all they sell, but I was sent pictures of like hand creams and drops
and something that looked like a stick of deodorant. - Yes, sir. - Is this what you're selling? Is that what would
Roger Crawford
Unverified
26:45
wellness company. We work hand in glove with the FDA. So all of our products are FDA compliant and childproof. It has all the QR codes that lead to the third party testing, the COAs, we're the ones that have gotten it right. And we've stuck with that. The problem is you have a lot of these companies that are catering to children that are doing Rice Krispie treats and gummy bears and things like that.
Well, that's not FDA compliant whatsoever. And the products that are contained within those are actually synthetic derived, which have already been deemed illegal by the federal government as of 2012. But there's
Representative David Ray
Unverified
27:22
just no enforcement on it, so. So if I could ask you, and I appreciate that answer, from your perspective, you seem to be very knowledgeable about this. From your perspective, what would be your recommendation to policymakers as to how should we separate the pain cream and the stick of deodorant
type product from the Rice Krispie treats and things that are being marketed and targeted to kids? Well,
Roger Crawford
Unverified
27:52
the targeting of children has already been addressed by the FDA as not appropriate. As far as guidance and what we should do, I would literally look to SunMed for that answer. All of our products are FDA compliant. It all comes down to verbiage. You've got to remember you're messing with an industry that is the champions of loopholes. And so when you start
naming Delta products, you're basically telling the people what's illegal. And so what they do is you ban Delta 8 and watch Delta 13 hit the shelves. You ban Delta 13 and watch Delta 16 hit the shelves. I mean, that's what you're up against. But if you put naturally derived from the hemp plant, there's only five types of THC in the hemp plant. And one of them I'm not a fan of. THCP is 33 times stronger than Delta 9, so I'm not a fan of it, but we have products that have THCA, THCV,
Delta 8, Delta 9, so there are five natural forms of THC in the plant, but you have a lot of manipulation in the industry where they're resorting to laboratories instead of taking the time to plant a seed in the ground, and that's where somebody like me, I have 20,000 hours in the industry. I've spent six years of my life. This plant saved my life, and so if you take somebody like me to help form the legislation, Arkansas could be the city on the hill. Other states, we have an opportunity. I think we've passed it by now. But I told Tyler two years ago,
let me help you write a bill that will eliminate the bad players. We sit on the board of the directors for the hemp roundtable, meaning there's not going to be a lawsuit. And if there is a lawsuit, guess who's going to testify on your behalf? Me. I will testify on your behalf. But doing a throwing the baby out with the bathwater and doing these backdoor bans because that's what these are 605 is a backdoor ban they know we can't afford that we'll move to another state or whatever bad players move in so if you want true regulation bring the hemp experts to the table let us help write legislation that will rid the market of the bad guys and keep the good guys in
Representative Johnny Rye
Unverified
30:00
business representative rye you're recognized yes thank you madam chairman sir let me ask you a question. Here in the last six months, I have been hearing a little bit about this synthetic marijuana. Now, the different ingredients that's in that, does that include fentanyl in certain cases? I've actually have seen reports of it
Roger Crawford
Unverified
30:23
on the flower here recently. That's becoming quite popular, and that's the problem with the black market. If you take the good guys out of the
market, then the bad players that are growing this stuff at home or however they're doing it, What they usually do is they spray a distillate on the flower. So you could put an eight on there, a nine on there, but you could absolutely put fentanyl on there. So if you're not buying your products from a company like SunMed, you are taking a risk of getting fentanyl in there. Another thing you have to understand is cannabis plants, they filter the air and they filter the soil. So there's a lot of metals and toxins that end up in that plant. So if you're not doing your extractions right and you're not testing these products three and four times,
you may absolutely be missing these toxins that are left in the plant. So even with a natural hemp or marijuana plant, there still could be toxic products inside that plant. That's why you have to test these products three and four times to make sure you're getting a quality natural product in the hands of your consumers. Thank you, Madam Chairman. Representative DeVeves, you're recognized. Can I ask a question of the bill sponsor?
Representative Les D. Eaves
Unverified
31:35
Go for it. Representative Agri, I believe you're a
pharmacist, is that right? Yes, sir, I'm a doctor of pharmacy. Doctor of pharmacy, thank you. Is there any pharmaceutical drugs that we
Representative Sonia Eubanks Barker
Unverified
31:51
tax at 50%? Prescription drugs are not taxed, no. Over-the-counter medications that are shelved are taxed, yes. Okay, thank
you. Members, any other questions? Seeing none, oh, Representative Ray, you're recognized. Okay,
Representative David Ray
Unverified
32:05
and I'm sorry, I'm still playing catch up.
So, my, I'm, no, this is for
him, this question is for him. So, my understanding is that the bill only applies to synthetic products, and yours are naturally derived. So is it possible that this tax isn't even going to apply to the products that you're selling? Who actually would you put that
Chair
Unverified
32:33
in the hands of that would have that knowledge? I don't know.
Representative David Ray
Unverified
32:39
I'm just asking if you can share your perspective
Roger Crawford
Unverified
32:42
on that. Well, I mean, just like the bands, we're being looped in with all the bad players, so I'm afraid that our products would actually be looped in with the bad players as well. I mean, like I said, you can put anything on a package. all they're going to do is mimic what SunMed has done and still carry a false product. That's where the testing on-site has to start happening. And so I would be afraid that we would be looped in with the bad players
just like we are with the bands that are before us today.
I have a question. If we have DF&A come to the end of the table, If you don't mind, Paul.
Thank you, Madam Chair. Paul Gehring, DFA. Thank you, Paul. As
Representative Ray was speaking, this is about synthetic derived. So this tax, is it gonna be self-reporting? So would they just report the ones that are synthetically derived and not those that
Speaker 100
34:08
occur naturally? - Representative Kavanaugh, the bill defines of what types of products are subject to this 50% excise tax. The tax will be, anyone that is selling
tangible personal property will already have a sales tax permit with DFA. What we would envision is that the taxpayer, if they have taxable sales of this product that are subject to the 50% excise tax, will be adding a line to the sales tax report so that they can report their taxable sales and also remit the taxes that have been collected. But certainly it's going to be the responsibility of the retailer that if they are selling the products that are subject to this tax to make sure that they are collecting it from
the customer and sitting in the tax. Of course, if a taxpayer is selling these products as defined in the bill and they're not collecting and remitting the tax, they will be subject to audit
by DFA. Well, everybody's subject to audit by DFA or not. It doesn't matter whether or not they're reporting or not. That's correct. Everyone's subject to audit from DFA. That's correct. So when you do an audit of, if this were to pass and you do an audit, how are you going to determine that what they reported fits in this category.
Speaker 100
35:29
typically how an audit can consist of reviewing the records of the business as well as any of their returns, other invoices, any of the type of business records, and also having dialogue with the owner of the business to make sure that anything that they're selling that is subject to the tax is being properly reported on the return. But this would be a new tax.
We would have to, of course, in DFA, we administer, I believe, over 30, maybe 40 different miscellaneous excise taxes, alcohol, tobacco, marijuana already. We'll certainly have to get as much educated with our audit staff on this particular product as possible so that we can be as effective in the audit process. Okay, I
guess what my concern is, is that we're going to put it on a 50% on this specific
type of product, but it seems like from the gentleman's testimony that it would be easy for someone just to come up and say everything they sell is naturally derived, so I don't have any excise and if all their invoices show that then we're not collecting anything so I guess that's I'm just kind of I don't know how y'all would determine what yeah yeah and to
Speaker 105
36:58
that point I think I think the vast majority
Speaker 100
37:02
of Arkansas taxpayers are honest people that are just trying
to operate a business and to comply with Arkansas tax laws any of those and I we also recognize with With a new tax and a product that is, as it's defined in the bill, the business community that are involved in this area will have to just make sure that they are relying upon their CPAs, their attorneys, to make sure that if there is a product that is being sold on their shelves that is subject to this tax, that it's appropriately categorized within their inventory. And if there are products that are not subject to the tax, that they understand why and they can communicate that to DFA if there is an audit of that particular taxpayer.
Representative Sonia Eubanks Barker
Unverified
37:43
Okay. Thank you. Thank you. President Baker, you can respond. Yes, I just wanted to piggyback off of that. I think the links at which bad actors are willing to go to commit fraud is something that we have to rely on DFA's investigative ability to determine. I mean, I understand the concern is that if people are going to lie at the counter, but they were lied to by the people who brought it in the truck, who were lied to by the people who built the product, who were liable to by the people who labeled the product, I trust that DFA has the investigative ability to find the bad actors, and that's what I would lean on.
Representative Les D. Eaves
Unverified
38:18
Representative Abe, you're recognized. Thank you. And Representative Baker, I apologize. I came in a little bit late and didn't hear the first part of your presentation, but does this bill only tax
Representative Sonia Eubanks Barker
Unverified
38:36
synthetic, I guess, hemp-based THC? Yes, Representative East. It lists the several derivatives that this body has already found to be, I guess, not therapeutically beneficial and has already banned, and it would essentially tax those synthetic items, whereas the gentleman here is obviously producing products
that are naturally derived, that are traceable, and that can have variations not listed in this bill. Okay,
Representative Les D. Eaves
Unverified
38:59
so when I'm reading the bill, it says that the, as used in this chapter, delta tetrahydrocannabinol product means a product contains one or more of the following, and then it lists a bunch of things. One of those things at the bottom just says, I believe it's line 20i, as a product derived from industrial hemp that was produced as a result of a synthetic chemical process.
So that's, I get that one, but the rest of these, you know, from 1A to 2A, B, C, D, E, F, G, H, they're listing words that I probably can't pronounce. Are all of those synthetic? Because it looks to me that only one of the things in here says synthetic, and the
rest of them, I don't know whether they're synthetic or not. It is my understanding that those are
Representative Sonia Eubanks Barker
Unverified
39:48
synthetic, and that that final line item is to help cover some of the growth in the synthetic market of that.
I do believe that in B, it starts by indicating that as long as these are not approved by FDA for
marketing as a medication, and again, kind of referencing some of our higher standards for what is to be used for medical treatment. I mean, I
Representative Les D. Eaves
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40:13
guess at the end of the day, I want to be sure that we're not going to overly tax something that is natural and helpful like hemp-based CBD products, the lotions, the creams, the tinctures and all that. I mean, are you confident that this bill only captures synthetic, I guess, CBD that has too much THC in it?
Representative Sonia Eubanks Barker
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40:34
In my professional opinion and interpretation of the bill, that is
the intent and that is how I interpret it. Again, I trust the gentleman to my rights products that he produces, but, again, there are significant bad actors in this market. And to separate him from those bad actors, we have to have some sort of standard and some sort of guide. And I believe that this bill provides that, and it taxes those who are choosing to violate the bans that
we passed last session. And, sir, do you want to—you had your hand up. Did you have something you wanted to—
Roger Crawford
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41:04
I just, I've heard how toxic and stuff, over and over again, how toxic these products are. But now we're talking about making money off of a product that's already deemed federally illegal. Why don't we enforce the law and pull these products from the shelves and keep
Speaker 57
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children out of hospitals? I understand that, but that's not really what I'm asking.
Representative Les D. Eaves
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41:26
And I mean, in your review of the bill, are we only taxing synthetic CBD products based from hemp that have THC in them?
Roger Crawford
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41:35
From my understanding, it was all the Delta line products, which was a broad subject. But at the same time, if we're going to allow these synthetic products to remain on the shelf and feel better about it just by getting 50% taxes on it, I think we have an issue we're going to be dealing with two years from now. I
Representative Les D. Eaves
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41:54
don't disagree with that, but I'm just asking. It'll put me out of business. But you make hemp-based products that have CBD in it that are all natural and that are not synthetic? That are not synthetic.
Right. Does this bill put that 50% tax on you? It's because of the language, yes, sir. Representative Ager, is that how you read it? I
Representative Sonia Eubanks Barker
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mean, we've got to make a decision here on what we're doing. Sir, it's my understanding that that is not the
intent, nor is that how the language is interpreted. Again, the bad actors who are choosing to violate the ban are operating in a gray area currently while the lawsuit is enjoined. And so what this does, in my mind, offers a second arm of enforcement, whereas if they're going to violate whatever the commerce violation would be that they're currently violating,
they would also be violating the DF&A tax code and tax evasion by not reporting this. Okay, and I hate
Representative Les D. Eaves
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42:49
to keep beating a dead horse, but someone else, maybe Representative Ray, or somebody asked about, I mean, we all, I think, would agree we want
to capture the bad actors. We want to, by whatever means necessary, and if that means a 50% tax on it, maybe that stops them, maybe they just keep doing it. but how can we guarantee that we're not going to put that tax burden on Arkansas businesses
that are producing all natural products from hemp that only contain CBD? I mean, who's testing this? Is it going to be DF&A? It's my
Representative Sonia Eubanks Barker
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43:24
understanding that the language in this bill mirrors the language of banned substances. So to your point of how do
we not indirectly hurt good actors, Well, if the ban is supposed to be enforced now, then the only people acting should be good actors. And if this language of listed items just mirrors what's banned, then what we have here is another arm of enforcement.
Representative Les D. Eaves
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43:47
And will any of this go through any sort of rules promulgation that we would see in ALC? Paul,
can you enlighten me? Representative, there is a provision in the bill that allows for rule promulgation by the department. Okay. Are you, I don't want to put you on the spot here because I don't know that this is your area, but are you comfortable with this language that it's only capturing the synthetics and not the natural remedies? Well, sir, in the
Speaker 100
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review of the bill, the bill specifically defines what products are subject to the tax.
Okay. So we would, in following Arkansas law, the tax is only levied as it's stated within the four corners of the bill. So if there's a product that is a similar product, but it is not specifically identified in the bill as being subject to the tax, we are not going to broadly apply a tax. Our directive is to only strictly apply a tax within the four
Representative Les D. Eaves
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44:44
corners of the bill. And one more question, Representative or Doctor.
It's both. Thank you. Where it says like delta A something acetate ester, is that the part that makes it synthetic? Yes.
Representative Sonia Eubanks Barker
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45:00
So you talk about the different functional groups that are on the carboxylic acid groups is
what allows that to transform and become synthetic. So that, yes. Yes, sir.
Thank you. Thank you. Members, do we have any more questions for the gentleman that testified, the witness?
Okay. Representative Eves, I mean,
Representative Les Warren
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45:27
Representative Warren, you're recognized. The other
less. So, I just wanted on the record within this committee. So, Roger, do you feel like from what you've read, following up on Representative Eves' comment or questioning that you would be able to continue your business since you are an all-natural derived business,
that you would be able to continue your business because I know that in our conversations, your comments to me have been, have someone come in and test every one of my products. I don't mind. I'm not afraid of being tested, which is the kind of answer I want to hear. And then, so first, my question for you, do
you feel like you would be able to continue your business? No, sir.
Roger Crawford
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46:25
And, of course, us being the largest hemp retailer in the world, we have lawyers that have gone through this bill and told me that we would have to go out of business if 605 passes. But we also have to remember 533 hits the floor today. That puts me out of business, so there's not going to be any products to tax anyway, because we've been accused of selling marijuana out of my retail locations. Which you can, an inspection would show that you're not.
I work closely with narcotics detectives. I help educate them on what to look for. In Orange Beach, we've been able to pull products out of three stores in the last two months. One was a $4.33, 1,000 milligram THCO, THC8, Delta 8, Delta 9, Delta 10 gummy that you literally could just do this, a five-year-old could have got a hold of that. My wife and I went into that store, we bought it, we called the detective, we said come in our store, we tested it, it was synthetic marijuana, he went down there, he bought it
himself, he had them pull all their products, and this is where we need guidance on the federal level. They've left the states to fight over this, and that's a problem. But it's already deemed illegal. Synthetics, and we're going to tax synthetics that are deemed federally illegal, I just don't understand it. But I feel like we're going to be out of business
if 605 and 533 goes in. Members, I'm going to say again, I said it earlier, we are discussing 605. We are not discussing
the bill on the floor. We need to keep our
comments and our questions to 605. That way we don't get them confused. Okay, so they're two different bills. And I'm sure we'll have this debate about the other bill on the floor today. But 605 is the one before us. That's the one that we need to be sure that we concentrate our questions on. All right, so 605, you don't think that
Chair
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48:21
you'd be able to stay in business at this passes? According to my attorneys? No, sir. Thank you. Thank you. Representative Wooten,
Representative Jim Wooten
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48:31
you're recognized. Thank you, Madam Chairman. When you look at this on the surface, it really boils down to the enforcement. So my question is of DFA. How many permits or establishments Let's do you all all it. Representative Wooten, in terms of
Speaker 105
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sales tax permits, so anybody that would be subject to this tax would already have
Speaker 100
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a requirement to have a sales tax permit.
I think we have over 100,000 sales tax permits currently. Yeah, so that would be, of those 100,000, there would be a subset of businesses that would be selling this product that would be responsible for remitting the tax. How many? There would be an unknown number of current holders of a sales tax permit that would be responsible for remitting this tax. So how many of them
Speaker 96
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would you be auditing? Do you do it on a random basis? Typically, yes. Audits are based upon rent.
Speaker 100
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But, of course, sometimes an audit is subject to because we have received information possibly by maybe a competitor or someone in the community that they knew that a tax was owed on a product and that business was not collecting the tax, so that would possibly lead
Speaker 96
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to a lead for us to initiate or discuss an audit with a taxpayer. How many auditors do you have? I believe it's under 100 currently in field audit.
How many? I believe it's between 75 and 100 in field audit. 75 or 100? In that range, sir. And they're auditing 100,000? We're not conducting... Potentially. We're not auditing every single sales tax permit holder. Okay. How many do you audit annually? I would have to get with our field audit section to see how many audits we conduct per year, sir. But I'd be happy to give that information to you. Do you not think that that's important? Yes, it's certainly important to conduct audits of taxpayers
Speaker 100
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to ensure compliance and make sure that taxpayers are doing things correctly and to make sure that if there's any tax that's owed, that's collected.
Representative Jim Wooten
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50:45
Do you agree that a 50% tax would drive people to avoid having to pay that? DFA doesn't
Speaker 100
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have a position on this particular bill, but we will certainly administer it if it were to be enacted into
Representative Jim Wooten
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law. Would you train your auditors as toxicologists to be able to do analysis?
Speaker 96
51:07
Can they do analysis in the store when they go in there? Our audit staff do
Speaker 100
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not have any scientific testing equipment that I'm aware
Representative Sonia Eubanks Barker
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51:16
of. I'll chime in on there, Representative Wooten. I do believe their extent of their audit will be on verifying invoices, say,
what they're supposed to say. And they'll continue that chain to find where someone committed fraud in their reporting, not in the
Representative Jim Wooten
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51:36
actual chemical substance itself. I understand what you're saying, Representative Anchor.
but bad actors, very bad actors. And what I'm saying is they'll find a way around this 50% tax. So it may even be a supplier or distributor of the product that puts a label on it that's not accurate and it's synthetic versus being unnatural. Is that not true, Mr. Garrett?
Speaker 100
52:13
We certainly understand that there's members of our community, unfortunately, that avoid the law, break the criminal law, do not comply with our tax laws. And certainly that's why we have an audit team and why we have law enforcement as well. And also the General Assembly to enact the laws to give the appropriate level of powers and responsibilities to our law enforcement and our administrative agencies. But you just testified that
Representative Jim Wooten
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52:39
your people are not scientifically inclined to know the difference.
Speaker 100
52:45
Certainly, we don't have, you know, substance testing technology capabilities for our audit staff. So we would not, I don't think
Representative Jim Wooten
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52:56
that we would have that capability. Thank
you, Madam Chairman. Thank you, Mr. Gehring and Representative
Speaker 130
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Janker. Representative Ray. I'm going to go down
Speaker 14
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to Representative Wayne. Thank you, Madam Chair.
Representative Carlton Wing
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53:12
First off, this has been a fascinating study just in civic government here.
To have a bill presented, an issue presented, a constituent come forward with testimony and the discussion and the debate, bringing in DF&A as well. So I think this is good for civics classes across the state of Arkansas. My question for you, sir, is this, and this is something Representative Eves was pointing out, is we've got to make a decision here, and we're trying to sort through all of this information. You have said that 605 would put you out of business, and your attorneys, and I understand you pay them good money to give you good advice.
Can you tell me which part of this bill specifically addresses you that you feel would take you out of business, since you have pretty aptly said, hey, we are not synthetic in any way. We are very soiled oil, as you say. So I'm also fighting 12 bills in two states.
Roger Crawford
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54:07
So I leave here and I go to Montgomery, Alabama, to fight for my store down there where we're under attack by big alcohol. So I have 12 bills that have kind of just melted altogether. So all I can do is go off the notes
that my attorney has sent to me and broke it down. He's actually a cannabis attorney. He said this is the worst bill he's seen in 20 years be brought before any type of government. That was his direct words. And so I want to fix the industry. If I have to volunteer my time without any pay, Orange Beach, Alabama has gotten it right. There's a mobile DTEC kit that our officers down there carry on them. They're $4 apiece. I think a child's life is probably worth more than $4.
But I understand that the law enforcements need money to buy these. So let's put this in the hands of everybody, not just have 100 auditors running around looking at paperwork. Let's give it to the guys that have the boots on the ground and have those detect kits in their cars. And when they walk into a place that has, you know, Rice Krispie Treats, you can actually detect the THC on the packaging. You can literally take the packaging and rub it and show it's synthetic marijuana. But, I mean, I'm going to have to dive into the notes. I have the bulletin points here from my attorney on 605.
Has he said which part would put you in? It would be the Delta line products. And so you have to understand that Delta 8 is a conversion. It's not a synthetic. And synthetic is not bad because Dr. Pepper is synthetic, right? So it derives naturally in the plant. And that's why they call it a loophole in the federal farm bill. But it still naturally exists in the plant, whereas Delta 10 doesn't in the plant. HHC, THCO, all these different things. And I think that's why you need somebody like me who has the expertise to work with somebody like the gentleman to the right and the left
and let me be involved in the process, I have kids. I have six kids. I don't want any of them getting sick off of anything, alcohol, tobacco, or cannabis. But there's nothing in the hemp plant that naturally derives that would make any child sick. So I want to fix it. I think Arkansas has a really good opportunity to be the shining light on the hill. Let's get rid of the
Speaker 58
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bad players and keep the good players, and let's give Arkansas a choice of an alternative to pharmaceuticals. Well, I'll say this.
Representative Carlton Wing
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56:25
I hope, regardless of what happens here today with this bill, I hope that you will be a voice for finding a solution in the future as well.
Representative David Ray
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56:37
Thank you, sir. Representative Ray, you're recognized. Thank you, Madam Chair. My question is for Mr. Gehring. So why is there not a fiscal
Speaker 105
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impact statement on the bill? We are preparing a fiscal impact statement for
Speaker 100
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the bill, but what I can say here today is that we did not have any information or data that we could derive regarding the actual sales of these products. So it would be undetermined amount of collections of this tax that we just would not be able to provide an estimate of what potentially would be collected.
Representative Sonia Eubanks Barker
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57:05
I would echo that sentiment. I believe Senator Disming in his
testimony testified that because there is no traceability for the sales of these products, there is no fiscal impact to produce. So it would be, Paul, or Mr.
Representative David Ray
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57:21
Gehring, it would be, as we've seen on some other statements this year, it would say, most likely say indeterminable or something along those lines. That's correct. And if the bill
Speaker 97
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were to become enacted and then we begin collecting the tax,
and then, of course, we would have a period of time that we would be performing audits to make sure
Speaker 100
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the tax is being collected, we would be in a much better position at that point to let the General Assembly know about the exact level of tax collections plus the amount that we've actually gone out and done assessments for the taxpayers that were not collecting the tax. You don't have any publicly
Representative David Ray
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57:55
available data from any other state that you could gauge that on? We could not find any, sir. Okay. Representative Rye, you're recognized. Yes, thank you, Madam Chairman.
Representative Johnny Rye
Unverified
58:07
Paul, I think that the portion that you guys are doing with the auditors that you have is probably being done as well as you can do. But what I'm concerned, Paul, about is the product on the shelf. Do we, from what I'm hearing from this today, there can be other ingredients inside of that product other than marijuana that could actually cause harm or death to someone.
Speaker 100
58:38
Yes, sir, we understand that. But we do have, you know, within DFA, we have our regulatory division that we would certainly partner with to get as much information about the industry as possible. So we're not limited just to our revenue division auditors. We would also, you know, get as much information training from our partners within the department that are actual law enforcement agencies. Members, thank you for your testimony.
Sir, we've got somebody else to speak against the bill, so I'm going to bring them down and give them the opportunity. To sign up
to speak against the bill is Erin Gray. If you will come down, introduce yourself for
Speaker 139
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the record, and you'll be recognized. Good afternoon. I'm Erin Gray. Thank you for the opportunity to speak today regarding Senate Bill 605, which proposed a 50% excise tax on hemp-derived THC found in CBD products sold in Arkansas. While I appreciate the legislature's intent to create a responsible
regulatory and revenue framework for intoxicating hemp products, I urge you to reconsider the scope and scale of this proposal, especially as it relates to hemp-derived cannabinoids. This is not just a tax. It is a punishment that threatens small businesses, burdens consumers, and stifles an entire industry. I had actually several things I was going to say, but I'm actually going to go ahead and dive into the specific question that was posed about, was there a place in the bill that would attach this 50% tax to just the natural derived hemp
products and CBD? And I'm going to say yes, it is. If you look on page one on line 32, well, it actually starts on line 30. So the definition of what this tax will be attached to, it says that a hemp-derived cannabidiol product that contains not more than three-tenths of one percent of Delta-9 THC on a dry weight basis. Well, if you go back to the definition of in the 2018 Farm Bill on what was actually legalized, that is the definition of a legal hemp product, which is a product that contains no more than 0.3% of the Delta 9 THC.
So, these two lines in this bill, in fact, actually attaches this 50% excise tax to a full-spectrum product, which goes back to, I think, Senator Warren was talking about the lotions, the creams, the tinctures, and the gummies that we've actually been selling legally under the Farm Bill for six years. These products, they help people with, I think what was addressed earlier, with sleep, with anxiety, pain management.
So while I do understand the intent to make Delta-8 and other psychoactive synthetic cannabinoids unaffordable, or merely tax a product in order to track it, that's not how this bill is specifically written. All right, this bill is going to attach the 50% excise tax to the federally legal CBD products under the 2018 Farm Bill.
Chair
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1:02:16
Thank you. Any questions, members?
Representative Jim Wooten
Unverified
1:02:18
Representative Wooten, you're recognized. Madam Chairman, my question is not of the Wooten, but of Mr. Gehrig. Okay. Mr. Gehring, in answer to Representative Rye's question, you said that the regulatory division has the ability to test, and you just told me that none of your agents, and I'll use the word
agent, whether they're regulatory or sales tax auditors or what, you just told me you didn't
have Do you have that capability? Sir, in
Speaker 100
1:02:58
terms of our regulatory division, they're over alcohol, beverage control, tobacco control. They also work on medical marijuana. My comments were directed that if there was a level of expertise from our regulatory division officers that they can share with our audit staff to gain better understanding of this industry and these products, we're certainly going to take advantage of that expertise.
But I'm not aware that any of our field audit staff or any of our regulatory auditors have any specific testing devices or processes for these types of products. But I'd be certainly happy to circle back with them and see what resources they currently have within regulatory
Representative Jim Wooten
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1:03:42
for this particular product. Well, do you or do you not have the ability? I didn't ask about the auditors or I did say the people that conduct the audits.
But you gave me the indication to me
that y'all didn't have that ability. And then again, now you've qualified that by saying you'll have to circle back with the regulatory people to find out if they have the ability. So what do you have
the ability to do other than look at invoices?
Speaker 97
1:04:13
So currently none of our audit staff have any type of chemical testing equipment or devices. Why did you leave the impression,
Representative Jim Wooten
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1:04:20
Representative Ryan, that you had the ability to do that?
Speaker 96
1:04:25
We had the ability to work with our members
Speaker 100
1:04:29
within our agency, as well as external law enforcement agencies to, if there is a companion investigation to, for any type of expertise that they can lend to us in any work that they've done in their own investigation, we We would certainly want to
Representative Jim Wooten
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1:04:44
have it as a part of the work that the audit staff is doing
if they're looking for tax compliance. Do you agree that a 50% tax would pay for the additional auditors that has qualifications to be able to test?
Speaker 96
1:05:00
I'm not aware about what the tax collections may be
Speaker 100
1:05:03
on this particular product because we don't have the data. But, you know, any resources that the audit staff would need, we want to make sure
Speaker 96
1:05:11
that they're equipped with it. All right. Thank you. Thank you, Madam
Chairman. Paul, I just want to ask a question for clarification. DF&A does not have the ability to test what is in the substance. That would be another regulatory agency that would have to define what was in the substance. That is not under the purview of DF&A.
All Df&A can do when they do a sales tax audit is to look at the paperwork trail. Is that
Speaker 100
1:05:39
a correct statement? I agree. But also I would like to qualify that there are circumstances where a business that is also regulated by other divisions of DfA, whether it's alcohol, tobacco, gaming, etc., from time to time there is overlap in the work that's done by our department on those types of industries. But certainly, but I agree. But what you provide
to those industries are not toxology reports.
You provide them paperwork and invoices and that type of detail. You do not provide testing data, correct? Correct. Our auditors
Speaker 128
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are not law enforcement officers. Yes, ma'am. Thank you. Members, any other questions? Seeing none,
thank you for your testimony. We appreciate it. Members, I don't have anybody else to sign up to speak for against
the bill. Is anybody else in the audience that would like to speak for or against the bill? Seeing none, what is the will of the committee?
Representative Acre, you can close for your bill. I'm sorry. Thank you,
Representative Sonia Eubanks Barker
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1:06:45
Madam Chair. Committee, I really appreciate the discussion on this. As someone who has personally every day seen the failings of modern medicine, I do sympathize with alternatives that I have found to be beneficial for my own patients. I would like to note that when the previous witness mentioned the three-tenths and how that applied, the Delta-9, the end of that page does have an and, and it does say, and is not approved by the United States Food and Drug Administration for marketing as a medication.
So that is a two-point issue that it doesn't just isolate that in its current form. It does say also those that aren't approved by the FDA. I understand that that has a very high threshold to meet, but if these are going to be considered therapeutic, then they should be taken seriously by the FDA, and that's why that's in this bill. This body as a whole has found that these products do more harm than do good by the bad actors involved. That's why the Attorney General's office is currently fighting the bans. That's why
they're in support of this bill. And what this does is it does provide a second arm of enforcement on already banned substances. And with that, I'm closed for my bill and I make a
motion do pass as member of the committee members we have a motion on the floor motion do
Representative Les Warren
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1:08:06
pass any discussion on the motion representative Warren you're recognized I appreciate what representative
acres said and but the point is we don't throw the baby out with the bathwater there are bad actors but this is taking a business that is
is doing good, I have a good business in my community that is helping a lot of people. And to make it where he's looking at a 50% tax and looking at probably having to leave the business, that is not good, a 50% tax is not good. We don't do that to any other business. So for that reason, I'll be a no.
Any other discussion on the motion, members? Representative DeVeves, you're recognized.
Representative Les D. Eaves
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1:08:58
Yeah, I just wanted to, I was talking to Senator Desmang in the back, who is the Senate sponsor of this bill, and I believe we had some conflicting information. The bill, we're trying to catch the bad actors, the ones who are creating synthetic products with THC. The bill also will capture, and that's what all that language says with the words that I can't pronounce.
The bill would not capture hemp-based products that are CBD only. That's no THC or extraordinarily small amounts of THC. The bill would not tax that, according to Senator Desmang and the Attorney General's office. So we're trying to capture, the best I can tell, the products that are synthetic or the products that are based out of CBD that have intoxicating levels of THC. That's how I'm understanding the bill at this point. Any other discussion on the motion?
Seeing none, we have a motion do pass. All in favor say aye. Aye. Opposed say nay. No. I'm going to say the no's have it. Appreciate y'all. Thank you. Good discussion, I will say. I learned
a lot today. Yes, Representative Ray is going to run a concurment for Representative Cooper who unfortunately is in traffic on a wreck.
And if you will, introduce yourself for
Representative David Ray
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1:10:47
the record, please. Thank you, Madam Chair. State Representative David Ray, District 69. That's fine. Colleagues, this is a concurrence on a Senate amendment from House Bill 1072. As the chairman said, Representative Cooper was planning to present this, but he's tied up in traffic.
You guys probably remember when this bill came through on this end, there was some opposition from the collectors, I believe, and this amendment is meant to satisfy the concerns that they had about the bill. And my understanding is that this hopefully makes everybody happy. Thank you, Representative Ray. Any questions,
members? Seeing no one to sign up to speak for or against the bill. Anybody like to speak for or against the bill?
Oh, that's right. Can you make the motion to adopt the amendment?
Representative David Ray
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1:11:40
I make the motion to adopt the amendment. Thank you. We
have a motion to adopt the amendment. Any discussion on the motion? Seeing none, all in favor say aye. Aye. All opposed say
nay. Thank you. You have concurred on your amendment. Thank you. Thank you, committee. With that, members, we have to expunge, we had a, we passed out HB 1671, but it had an amendment on it that we were not aware of.
And so we need to have a motion to expunge the vote by which it passed. And I
think I have that. Representative Maddox, you're recognized. Yes, Madam
Representative John Maddox
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1:12:20
Chair, I make a motion that we expunge the vote of HB 1671 wherein we passed it
earlier this morning. Thank you. Members, you've heard the motion. Any discussion? Seeing none, all in favor say aye. Aye. Opposed, say nay. Congratulations. It is now expunged. With that, Representative Johnson, if you will please present your amendment.
Representative Lee Johnson
Unverified
1:12:45
Yes, Madam Chair of the Committee, and my apologies. Representative Johnson, District 47, I thought that Senator Boyd had been added as a co-sponsor in the engrossed amendment. Apparently, that was left out. So this is an amendment, just adding Senator Boyd as a co-sponsor. Appreciate a good vote on it.
Members, do I have a motion on the amendment? Motion do pass. All in favor, say aye. Aye.
Congratulations. You can now present your bill as amended. Same
Representative Lee Johnson
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1:13:09
bill, just with Senator Boyd as a co-sponsor. Closed for the bill. Appreciate
a good vote. Thank you. Members, any questions?
Seeing none, no one signed up. Speak for or against. Do I
have a motion? I have a motion do pass as amended. Any discussion on the motion? Seeing none, all in favor say aye. Opposed, say nay. Congratulations, your bill has passed. Thank
you, committee. Thank you. Okay, Representative Maddox, I think you're going to present SB 535. Oh, right there he is. You're up.
Senator Hester actually walked in the room, So Senator Hester will now
present Bill SB-535. And Senator, if you will please introduce yourself for the record
Senator Bart Hester
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1:14:05
and you're recognized. Hey, members, State Senator Bart Hester from District 33. Thank you for the time to hear this bill. This bill aligns the Arkansas Music and Fine Arts Museum. I think most of you are probably very aware of the significant amounts of capital that was put into the revitalization of that museum with hopes and successfully revitalization of an area and economic impact with tourism coming in.
It's very similar to what the Crystal Bridges did in northwest Arkansas. About a decade ago, this body, the legislature, gave Crystal Bridges certain tax advantages. A decade ago, and we just think it's appropriate that we give the same advantages locally here in central Arkansas. And the fiscal impact is roughly $20,000. I'm happy to answer any questions. Thank you, members.
Thank you, Senator. Any questions? Seeing none, I have no one to speak for or against the bill. Members? Senator, would you like to
close for your bill? I'm closed. Thank you very much. Members, I have a motion. Motion do pass. Any discussion on the motion? Seeing none, all in favor say aye. Aye. Opposed say nay. Congratulations, Senator, your bill has passed. Thank you. Thank you, members. Okay, members, we've got to take another. Representative Ray, you have to go back down to the.
When we passed out his concurment, we now
have to pass the bill as amended. So that's all we've got
Representative David Ray
Unverified
1:16:02
Madam Chair. David Ray, State Representative of District 69.
Do you have a motion? Do pass as amended? I move. Do
pass as amended on House Bill 1072. Members we have a motion do pass on HB 1072. Any discussion on the motion? Seeing none. All in favor say aye. Opposed say nay. All
right thank you. With that member our last bill here today is going to be HB 1968. Representative Perry if you'll go to the end of the table and recognize it. Introduce yourself and you will be recognized.
Representative Mark Perry
Unverified
1:16:43
Thank you, Madam Chair. Mark Perry, Representative, District 66. You're right, Master. Members, I've got a House Bill 1968, and I've been working on this and discussed it a couple of years ago and didn't make any moves on it. But just out of a show of hands, how many of y'all have seen a multi-month expired temporary tag?
So one of the things, you know, being in the insurance business, I don't do the auto and stuff anymore. But, you know, one of the things you see when you think of those temporary tags that are four months, five, six months, I've seen them a year expired. For one, they haven't paid their property, their sales tax. They most likely don't have it registered yet, which means they also don't have it insured.
So one of the avenues we're thinking of is a way to minimize the number of expired temporary tags. And I know the Madam Chair being in the car business, she experiences it as well. We've looked at some language in a bill, talked about possibly collecting sales tax at the point of purchase. It's been discussed, been talked about with several groups. What I'd like to do today is ask Madam Chair to move this to an interim study
so we can find a way to reduce the number of expired temporary tags, which for one, you know, if you collect sales tax at the point of purchase, it's a direct impact to the state. I mean, they don't have to wait for months, sometimes even the next fiscal year to whenever they collect that. So that would be an option we could look at. But going to put in interim study, we could possibly get people smarter than me that can figure out the best way to get this done and to reduce and to make it all right.
So with that, Madam Chair, I would ask for that. Thank
you. And members, as you know, that's kind of my area of expertise because we deal with it all the time. And we do see a lot of expired tags. Everybody does. As a dealer, it's very frustrating when I see that. But I will say there are a lot of reasons why you see expired tags. It's not all because somebody hasn't licensed their vehicle. We unfortunately have an issue about stolen temp tags, and they're used for all kinds of nefarious issues,
which is why I think Representative Perry wants us to put this in a study so we can determine what's the best way to move forward on how we try to weed out the bad players, similar to what we were trying to do with 605. So that's really what he's wanting to do, and I'm in full support of the study so that
Representative Mark Perry
Unverified
1:19:51
we can try to find a way to find a solution to this problem. One other comment, Madam Chair. I was visiting with a friend of mine that she works at a Hyundai dealership in Texarkana, Texas. Beginning July, the dealerships in Texas will actually be, they will become DF&A offices.
So they'll actually collect the sales tax and issue the hard license plate at the dealership. So that's just what some of the, one of the surrounding states are doing. Every surrounding state around us collects sales tax to the point of sale. So thank you, Madam Chair. Thank you. Yes,
and I will say, I kept my teeth on
Texas automobile dealers. That's where I grew, got my experience. I was having to be a title clerk in Texas, and we used to do exactly what he said at that time.
And I will say, as that title clerk, I hated it. It was a nightmare. But anyway, that's part of the conversation that we'll have through the study, and I think it's a good study. I think it's something that we need to fix because all of us want to make sure whoever's driving down the road is doing it legally and has insurance because if they hit us, we want to know that we've got some coverage also. And like I said before, I'm in full support of this so we can try to find a solution to that. And
with that, do I have a motion for it to go to study? I have a motion. All in favor, say aye.
Aye. Thank you, Representative Perry. Appreciate it. I look forward to working with you on trying to
find a solution. Thank you, Madam Chair. Thanks, committee. Thank you. Actually,
members, this is all we have. Oh, man. We don't have any other bills to hear. Let me just say that we will meet again on Monday at 9:30 to hear one bill. That is subject to change, so look at your calendar if that happens to change.
And Representative Eves, I can't believe I'm saying this, but you are recognized for a point of
Representative Les D. Eaves
Unverified
1:21:45
personal privilege. Thank you. that um members i just wanted to say that i've got two uh special guests with me in rev and tax i got mr jp graham right here uh family friend lives in tennessee he wanted to come down and see how politics and legislation are done i hate that this was the committee meeting he had to see but he's a good guy and he's interested i'll get to you in a minute and another friend of mine jared adams just moved from
texas to bb arkansas i used to work with his dad in
in the Dallas/Fort Worth area selling real estate, one of my lifelong best friends. And they wanted to spend the day at the
Capitol to check out how things were done. So I'd appreciate you guys to give them a
Speaker 136
1:22:27
warm welcome. Thanks for being here. Members, with that, we are adjourned.
Agenda
CONCUR IN SENATE AMENDMENT
Number Sponsor Subtitle
HB1072 C. Cooper TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN.
REGULAR AGENDA
Number Sponsor Subtitle
HB1670 L. Johnson TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; AND TO PROVIDE INCENTIVES FOR CERTAIN MEDICAL OR COUNSELING PROFESSIONALS TO TRAIN CERTAIN STUDENTS WHO ARE LEARNING TO BECOME MEDICAL OR COUNSELING PROFESSIONALS.
HB 1671
HB1857 L. Johnson TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAX ON THE SALE OF A NEW OR USED MOTORBOAT; AND TO PROVIDE FOR THE DIRECT PAYMENT OF SALES AND USE TAX ON A MOTORBOAT SOLD BY A MOTORBOAT DEALER.
HB1968 Perry TO REQUIRE THE COLLECTION OF SALES TAX AT THE POINT OF SALE FOR THE SALE OF A NEW OR USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER BY A DEALER; AND TO AMEND LAW AFFIRMED BY REFERRED ACT 19 OF 1958.
HB1970 Beaty Jr. TO AMEND THE LAW CONCERNING THE PREPAYMENT OF SALES TAX; AND TO INCREASE THE THRESHOLD FOR RETAILERS WHO ARE REQUIRED TO PREPAY SALES TAX.
HB1971 Beaty Jr. TO AMEND THE REQUIREMENTS CONCERNING THE INFORMATION THAT SHALL BE PROVIDED TO A CITY OR COUNTY BY THE DEPARTMENT OF FINANCE AND ADMINISTRATION.
HB1972 M. McElroy TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION.
HB1985 D. Garner TO CREATE THE ARKANSAS RENTER REFUND ACT; AND TO PROVIDE AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS WHO ARE RESIDENTIAL TENANTS.
SB605 J. Dismang TO CREATE THE DELTA TETRAHYDROCANNABINOL EXCISE TAX ACT; AND TO TAX DELTA TETRAHYDROCANNABINOL PRODUCTS.
HB1828 Breaux TO CREATE A SALES AND USE TAX EXEMPTION FOR INSPIRATION POINT CENTER FOR THE ARTS, INC.
SB369 Irvin TO REPEAL THE COMPUTER AND ELECTRONIC EQUIPMENT RECYCLING GRANTS; AND TO REPEAL THE COMPUTER AND ELECTRONIC RECYCLING FUND.
SB535 Hester TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS AND THE ARKANSAS MUSEUM OF FINE ARTS FOUNDATION.
HB1671 L. Johnson TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS TAX; AND TO CREATE A GENERAL SALES AND USE TAX EXEMPTION FOR SALES TO QUALIFIED NONPROFIT ORGANIZATIONS.
HB1708 Underwood THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS ACT.
HB1715 Lundstrum TO LIMIT THE INCREASE IN THE ASSESSED VALUE OF REAL PROPERTY AFTER A SALE OR OTHER TRANSFER OF REAL PROPERTY.
DEFERRED BILLS
Number Sponsor Subtitle
HB1015 D. Garner TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO CREATE AN INCOME TAX CREDIT FOR DEPENDENT CHILDREN.
HB1016 Ennett TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; TO CREATE A SALES AND USE TAX EXEMPTION FOR DIAPERS; AND TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN ITEMS RELATED TO BREASTFEEDING.
HB1018 Hudson TO CREATE THE STRONG FAMILIES ACT; AND TO CREATE AN INCOME TAX CREDIT FOR EMPLOYERS THAT PROVIDE PAID FAMILY AND MEDICAL LEAVE FOR CERTAIN EMPLOYEES.
HB1019 D. Garner TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; TO CREATE AN INCOME TAX CREDIT FOR EMPLOYERS WHO ASSIST EMPLOYEES WITH CHILDCARE COSTS; AND TO REPLACE THE EXISTING INCOME TAX CREDIT FOR EMPLOYER-OPERATED CHILDCARE FACILITIES.
HB1021 D. Garner TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE QUALITY
INCENTIVE ACT; AND TO CREATE AN INCOME TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS.
HB1065 Ray TO CREATE THE INFLATION REDUCTION ACT OF 2025.
HB1066 Ray TO INCREASE THE STANDARD DEDUCTION.
HB1076 Hudson TO CREATE THE CARING FOR CAREGIVERS ACT; AND TO PROVIDE AN INCOME TAX CREDIT FOR EXPENSES INCURRED IN CARING FOR CERTAIN FAMILY MEMBERS.
HB1116 Ray TO CREATE THE REMOTE AND MOBILE WORK MODERNIZATION AND COMPETITIVENESS ACT; AND TO PROVIDE INCOME TAX AND WITHHOLDING EXEMPTIONS RELATED TO CERTAIN REMOTE AND MOBILE EMPLOYEES AND NONRESIDENTS.
HB1190 Vaught TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS.
HB1203 Underwood TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES.
HB1366 Ennett TO CREATE AN INCOME TAX CREDIT FOR QUALIFIED STORM SHELTERS.
HB1388 Vaught TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; AND TO EXEMPT THE SERVICE OF FURNISHING ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958.
HB1404 C. Cooper TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PREGNANCY RESOURCE CENTER.
HB1435 Achor TO AMEND THE LAW CONCERNING INCOME TAX CREDITS FOR CHILD CARE; TO AMEND THE INCOME TAX CREDIT FOR EMPLOYER-PROVIDED CHILD CARE; TO PROVIDE AN INCOME TAX CREDIT FOR LICENSED CHILDCARE PROVIDERS; AND TO DECLARE AN EMERGENCY.
HB1438 Cavenaugh TO CREATE AN INCOME TAX CREDIT FOR TAXPAYERS SIXTY-FIVE AND OLDER IN AN AMOUNT EQUAL TO THE TAXPAYER'S PROPERTY TAX PAYMENT ON A HOMESTEAD.
HB1500 Beaty Jr. TO ENHANCE ECONOMIC COMPETITIVENESS BY REPEALING THE THROWBACK RULE.
HB1501 Beaty Jr. TO ADOPT FEDERAL INCOME TAX LAW REGARDING DEPRECIATION AND THE EXPENSING OF PROPERTY; AND TO INCREASE THE AMOUNT ALLOWED FOR THE EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS TO THE AMOUNT ALLOWED UNDER FEDERAL LAW.
HB1538 Ray TO AMEND THE LAW CONCERNING THE NET OPERATING LOSS INCOME TAX DEDUCTION; AND TO INCREASE THE CARRY-FORWARD PERIOD FOR THE NET OPERATING LOSS INCOME TAX DEDUCTION.
HB1540 J. Mayberry TO AMEND THE INCOME TAX CREDIT AND THE INCOME TAX DEDUCTION RELATED TO MAINTAINING, SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY.
HB1665 Wardlaw TO REPEAL THE CREDIT ALLOWED AGAINST THE INSURANCE PREMIUM TAX FOR ACCIDENT AND HEALTH COMPREHENSIVE HOSPITAL AND MEDICAL COVERAGE BASED ON THE SALARY AND WAGES OF THE EMPLOYEES OF THE INSURER.
HB1674 L. Johnson TO CREATE AN INCOME TAX CREDIT FOR CONTRIBUTIONS TO CERTAIN RURAL HOSPITAL ORGANIZATIONS; AND TO CREATE THE HELPING ENHANCE ACCESS TO RURAL TREATMENT (HEART) ACT.
HB1775 Lundstrum TO PROHIBIT THE SEPARATE VALUATION AND ASSESSMENT OF AN ACCESSORY DWELLING UNIT FOR PURPOSES OF PROPERTY TAXES; AND TO AMEND THE METHOD OF VALUATION FOR CERTAIN RESIDENTIAL PROPERTY UNDER ARKANSAS CONSTITUTION, ARTICLE 16, § 5.
HB1026 A. Collins TO CREATE THE ARKANSAS PROMISE ACT; AND TO CREATE AN INCOME TAX CREDIT FOR TUITION PAID FOR AN ELIGIBLE STUDENT AT A PUBLIC INSTITUTION OF HIGHER EDUCATION.
HB1464 Vaught TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY.
HB1469 Beaty Jr. TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY ACT; AND TO CREATE A SALES AND USE TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED IN PRODUCING BROADBAND COMMUNICATIONS SERVICES.
HB1687 K. Moore TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM ALL EXCISE TAXES.
HB1787 Warren TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIREMENT BENEFITS RECEIVED BY LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS.
HB1907 Lundstrum TO AMEND THE INCOME TAX DEDUCTION FOR DEPRECIATION AND THE EXPENSING OF PROPERTY; AND TO ADOPT FEDERAL INCOME TAX LAW CONCERNING THE DEDUCTION FOR DEPRECIATION AND THE EXPENSING OF PROPERTY.
HB1216 Long TO CREATE THE FREE MARKET ZONES ACT; AND TO EXEMPT A BUSINESS LOCATED IN AN OPPORTUNITY ZONE FROM THE INCOME TAX, THE CORPORATE FRANCHISE TAX, AND THE ELECTIVE PASS-THROUGH ENTITY TAX.
HB1822 Underwood THE OVERTIME BUT NOT OVERTAXED ACT.
HB1862 J. Mayberry TO AMEND THE INCOME TAX CREDIT AND THE INCOME TAX DEDUCTION RELATED TO MAINTAINING, SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY.
HB1881 Ennett TO ADD MENSTRUAL DISCHARGE COLLECTION DEVICES TO THE LIST OF ITEMS EXEMPT FROM SALES AND USE TAX DURING THE SALES TAX HOLIDAY.
HB1698 Torres TO AMEND THE LAW CONCERNING THE INCOME TAX TREATMENT OF EMPLOYER CONTRIBUTIONS FOR AN EMPLOYEE'S MEMBERSHIP IN A HEALTHCARE SHARING MINISTRY OR OTHER MEDICAL COST-SHARING PROGRAM.
HB1699 McCullough TO ADD FIREARM SAFETY DEVICES AND FIREARM STORAGE DEVICES TO THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY.
HB1702 Wooldridge TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CERTAIN MACHINERY AND EQUIPMENT USED IN MANUFACTURING; AND TO PROVIDE A SALES AND USE TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED IN CLOSED- LOOP RECYCLING.
HB1738 Crawford TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DISABLED VETERANS.
HB1750 Cavenaugh TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES.
HB1804 Ray TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEIPTS TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958; TO PROVIDE A SALES TAX EXEMPTION FOR UTILITY VEGETATION LINE MANAGEMENT SERVICES.
HB1904 Lundstrum TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT.
HB1910 Lundstrum TO ALLOW A DEDUCTION FOR CERTAIN QUALIFIED BUSINESS EXPENSES UNDER THE INCOME TAX ACT OF 1929.
HB1932 McCollum TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE TAX; TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO REQUIRE AN ANNUAL REPORT FOR CORPORATIONS.
Documents
| Title | Type | Pages | Source |
|---|---|---|---|
| Agenda — REVENUE & TAXATION- HOUSE, Apr 10, 2025 | Agenda | 4 | Official source ↗ |
Speakers
Representative Frances Cavenaugh Chair
Unverified
Representative Carlton Wing
Unverified
Speaker 16
Representative Lee Johnson
Unverified
Speaker 31
Representative Sonia Eubanks Barker
Unverified
Representative James Eaton
Unverified
Representative Les Warren
Unverified
Roger Crawford
Unverified
Speaker 55
Chair
Unverified
Representative Robin Lundstrum
Unverified
Representative David Ray
Unverified
Speaker 63
Representative Johnny Rye
Unverified
Representative Les D. Eaves
Unverified
Speaker 100
Speaker 97
Speaker 105
Speaker 57
Representative Jim Wooten
Unverified
Speaker 96
Speaker 130
Speaker 14
Speaker 58
Speaker 139
Speaker 128
Representative John Maddox
Unverified
Senator Bart Hester
Unverified
Speaker 173
Representative Mark Perry
Unverified
Speaker 136