REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Friday, March 30, 2007
Status
AN ACT TO ADJUST THE AMOUNT OF TAX CREDIT UNDER THE "ARKANSAS TOURISM DEVELOPMENT ACT.
TO ALLOW A ONE HUNDRED PERCENT (100%) CLAIM FOR DONATIONS TO A COLLEGE OR UNIVERSITY.
Thursday, March 29, 2007
AN ACT TO AMEND THE CONSOLIDATED INCENTIVE ACT TO ADAPT TO A CHANGING ECONOMY.
Wednesday, March 28, 2007
AN ACT TO CLARIFY THE APPLICATION OF CERTAIN TAXES ON GUIDED FISHING TRIPS.
TO CREATE A TAX INCENTIVE PLAN TO ENCOURAGE ECONOMIC DEVELOPMENT; AND TO PROVIDE A LIMITED INCOME TAX EXEMPTION FOR MANUFACTURERS OF WINDMILL BLADES.
Tuesday, March 27, 2007
AN ACT TO AMEND THE EXISTING WORKFORCE TRAINING ACT.
Thursday, March 22, 2007
TO IMPROVE THE VALUATION PROCESS FOR AGRICULTURAL LAND, PASTURE LAND, AND TIMBER LAND IN ORDER TO MORE ACCURATELY REFLECT PROPERTY VALUE.
AN ACT TO AMEND THE EXISTING WORKFORCE TRAINING ACT.
Wednesday, March 21, 2007
TO AUTHORIZE THE DIRECT ASSESSMENT OF EXCISE TAX FOR CONSUMERS WHO PURCHASE UNTAXED TOBACCO PRODUCTS AND UNSTAMPED CIGARETTES.
TO AMEND THE SALES AND USE TAX LAW TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT.
Tuesday, March 20, 2007
TO AMEND THE TAX PROCEDURE ACT TO ALLOW TAXPAYERS TO FILE AMENDED RETURNS AND REFUNDS UNTIL THE STATUTE OF LIMITATIONS EXPIRES FOR THE DIRECTOR AND TO CLARIFY THAT TAXPAYERS MAY SEEK JUDICIAL RELIEF UPON A FINDING OF A CREDIT OWING.
TO LEVY AN ADDITIONAL EXCISE TAX ON THE SALE OF DISTILLATE SPECIAL FUEL SOLD IN THIS STATE OR PURCHASED FOR SALE OR USE IN THIS STATE.
Monday, March 19, 2007
TO IMPROVE THE VALUATION PROCESS FOR AGRICULTURAL LAND, PASTURE LAND, AND TIMBER LAND IN ORDER TO MORE ACCURATELY REFLECT PROPERTY VALUE.
TO EXEMPT FROM SALES AND USE TAX THE NATURAL GAS AND ELECTRICITY USED IN THE MANUFACTURING OF TIRES.
AN ACT TO ADJUST THE AMOUNT OF TAX CREDIT UNDER THE "ARKANSAS TOURISM DEVELOPMENT ACT.
Thursday, March 15, 2007
TO LEVY A TAX ON GAMING WINNINGS PAID BY ELECTRONIC GAMES OF SKILL; TO PROVIDE FOR WITHHOLDING AND REPORTING TAX ON WINNINGS AND TO PROVIDE THAT NO CREDIT SHALL BE ALLOWED FOR THE TAX COLLECTED.
AN ACT TO LEVY AN EXCISE TAX ON SPIRITUOUS LIQUOR AND WINE SOLD IN ARKANSAS.
Wednesday, March 14, 2007
AN ACT TO ESTABLISH AN EQUITY INVESTMENT INCENTIVE PROGRAM ADMINISTERED BY THE ARKANSAS DEPARTMENT OF ECONOMIC DEVELOPMENT.
TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE CONCERNING THE SALE OF TAX DELINQUENT LANDS.
Monday, March 12, 2007
TO LEVY AN ADDITIONAL EXCISE TAX ON THE SALE OF DISTILLATE SPECIAL FUEL SOLD IN THIS STATE OR PURCHASED FOR SALE OR USE IN THIS STATE.
Thursday, March 8, 2007
AN ACT TO CREATE THE SURPLUS POULTRY LITTER REMOVAL INCENTIVES ACT AND TO PROVIDE ECONOMIC DEVELOPMENT INCENTIVES FOR POULTRY LITTER REMOVAL.
Wednesday, March 7, 2007
TO INCREASE THE AMOUNT ALLOWED FOR THE EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS TO THE AMOUNT CURRENTLY ALLOWED BY THE INTERNAL REVENUE CODE.
TO CLARIFY ARKANSAS CODE 14-20-112 (a), 26-75-602(c)(2), AND 26-75-701(a) TO APPLY TO HOTELS, MOTELS, RESTAURANTS, OR SIMILAR ESTABLISHMENTS.
TO REPEAL CONFLICTING LANGUAGE IN ARKANSAS LAW PERTAINING TO SALES TAX ON LEASES OR RENTALS OF MOTOR VEHICLES.
Tuesday, March 6, 2007
TO ALLOW THE DEPARTMENT OF ECONOMIC DEVELOPMENT TO OBTAIN FROM THE DEPARTMENT OF FINANCE AND ADMINISTRATION INFORMATION ON ECONOMIC DEVELOPMENT INCENTIVES.
Monday, March 5, 2007
TO LEVY A TAX ON GAMING WINNINGS PAID BY ELECTRONIC GAMES OF SKILL; TO PROVIDE FOR WITHHOLDING AND REPORTING TAX ON WINNINGS AND TO PROVIDE THAT NO CREDIT SHALL BE ALLOWED FOR THE TAX COLLECTED.
TO LEVY AN ADDITIONAL EXCISE TAX ON THE SALE OF DISTILLATE SPECIAL FUEL SOLD IN THIS STATE OR PURCHASED FOR SALE OR USE IN THIS STATE.
TO ALLOW AN EXTENSION OF TIME TO FILE TAX RETURNS AND TO CONFORM CERTAIN TAX RETURN FILING DATES WITH THE CORRESPONDING FEDERAL FILING DATE.
TO PROVIDE NOTICE TO TAXPAYERS REGARDING RIGHTS TO LOWER ASSESSMENTS ON THE TAXPAYER'S HOMESTEAD USED AS A PRINCIPAL PLACE OF RESIDENCE AS CONTAINED IN THE ARKANSAS CONSTITUTION.
TO REQUIRE A SUBCHAPTER S CORPORATION TO ATTACH A COPY OF ITS FEDERAL RETURN TO ITS ARKANSAS RETURN AND TO FILE ELECTION AND CONSENT FORMS AS PRESCRIBED BY THE DIRECTOR OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION.
TO AMEND THE TAX PROCEDURE ACT TO ALLOW TAXPAYERS TO FILE AMENDED RETURNS AND REFUNDS UNTIL THE STATUTE OF LIMITATIONS EXPIRES FOR THE DIRECTOR AND TO CLARIFY THAT TAXPAYERS MAY SEEK JUDICIAL RELIEF UPON A FINDING OF A CREDIT OWING.
TO INCREASE THE SEVERANCE TAX ON NATURAL GAS AND TO CREATE FUNDS TO SUPPORT VARIOUS STATE, COUNTY, OR LOCAL NEEDS.
AN ACT TO EXEMPT A WATER AUTHORITY'S PROJECTS AND INCOME FROM ALL EXCISE TAXES.
TO PROVIDE AN INCOME TAX CREDIT FOR A BUSINESS OR INDIVIDUAL THAT PURCHASES RENEWABLE RESOURCE EQUIPMENT.
TO EXEMPT FROM SALES AND USE TAX THE RETAIL SALE OF RENEWABLE RESOURCE EQUIPMENT.
TO EXEMPT REPAIR OR REPLACEMENT PARTS FOR FARM EQUIPMENT AND MACHINERY FROM THE GROSS RECEIPTS AND USE TAX.
TO ALLOW THE DEPARTMENT OF ECONOMIC DEVELOPMENT TO OBTAIN FROM THE DEPARTMENT OF FINANCE AND ADMINISTRATION INFORMATION ON ECONOMIC DEVELOPMENT INCENTIVES.
AN ACT TO CLARIY THE REQUIREMENTS FOR WITHHOLDING INCOME TAX ON WINNINGS PAID BY ELECTRONIC GAMES OF SKILL AT OAKLAWN JOCKEY CLUB AND SOUTHLAND GREYHOUND PARK AND INCREASE THE WINNINGS UPON WHICH WITHHOLDING IS REQUIRED.
AN ACT TO LEVY AN EXCISE TAX ON SPIRITUOUS LIQUOR AND WINE SOLD IN ARKANSAS.
Thursday, March 1, 2007
AN ACT TO PROVIDE THAT IF FEDERAL LAW AUTHORIZES THE STATE TO COLLECT SALES AND USE TAX FROM SELLERS WHO HAVE NO PHYSICAL PRESENCE IN THE STATE THEN THE TAXES COLLECTED SHALL BE DISTRIBUTED PURSUANT TO THIS ACT.
TO PROVIDE VARIOUS ECONOMIC DEVELOPMENT INCENTIVES FOR THE CREATION AND PRESERVATION OF JOBS AND ECONOMIC OPPORTUNITY AND TO RETAIN BUSINESSES.
AN ACT TO REPEAL THE GROSS RECEIPTS TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES UPON CERTAIN CONDITIONS.
Wednesday, February 28, 2007
TO CREATE AN INCOME TAX CREDIT FOR CONTRACTORS FOR CERTAIN EXPENDITURES INCURRED IN CONSTRUCTION OF ENERGY-EFFICIENT RESIDENTIAL PROPERTY.
AN ACT TO LEVY AN EXCISE TAX ON SPIRITUOUS LIQUOR AND WINE SOLD IN ARKANSAS.
TO ALLOW A REFUND FOR NONDYED DIESEL PURCHASES OF FUEL FOR THE OFF-ROAD PURPOSE OF REFRIGERATION OF TRANSPORTED GOODS.
AN ACT TO AMEND THE SALES AND USE TAX LAW PERTAINING TO THE TAXABILITY OF THE LEASE OR RENTAL OF PORTABLE TOILETS AND ASSOCIATED SERVICES.
TO AMEND ARKANSAS CODE 26-52-506 TO CLARIFY THAT ALL TAXABLE SERVICES MAY BE PURCHASED TAX FREE AS A SALE FOR RESALE.
TO AMEND THE SALES AND USE TAX LAW TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT.
Tuesday, February 27, 2007
TO ESTABLISH AN INCOME TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
Monday, February 26, 2007
AN ACT TO ADJUST THE AMOUNT OF TAX CREDIT UNDER THE "ARKANSAS TOURISM DEVELOPMENT ACT.
AN ACT TO EXEMPT MID-AMERICA SCIENCE MUSEUM FROM SALES AND USE TAX.
TO AMEND THE REAL ESTATE LICENSE LAW TO CONFORM TO EXISTING REAL ESTATE PRACTICES; TO MAKE TECHNICAL CORRECTIONS TO THE REAL ESTATE LICENSE LAW.
TO PROHIBIT IMPROPERLY INFLUENCING AN APPRAISER AND TO INCREASE PENALTIES UNDER THE ARKANSAS APPRAISER LICENSING AND CERTIFICATION ACT.
AN ACT TO CREATE THE SURPLUS POULTRY LITTER REMOVAL INCENTIVES ACT AND TO PROVIDE ECONOMIC DEVELOPMENT INCENTIVES FOR POULTRY LITTER REMOVAL.
Thursday, February 22, 2007
TO AMEND 26-57-1305 CONCERNING THE REPORTING OF INFORMATION AND ESCROW INSTALLMENTS UNDER THE TOBACCO MASTER SETTLEMENT AGREEMENT.
Wednesday, February 21, 2007
TO CLARIFY THAT PROPERTY TAX PAYMENTS POSTMARKED BY OCTOBER 10 ARE TIMELY RECEIVED.
TO INCREASE THE NUMBER OF TIMES EACH MONTH THAT THE TREASURER OF STATE SHALL PROCESS DOCUMENTATION CONCERNING SCHOOL DISTRICT TAXES.
TO PROVIDE ADDITIONAL TIME FOR TAXPAYERS TO REQUEST AN ADMINISTRATIVE HEARING AND TO CLARIFY THE TIME FOR REQUESTING REVIEW OF AN ADMINISTRATIVE DECISION.
Tuesday, February 20, 2007
TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE CONCERNING THE SALE OF TAX DELINQUENT LANDS.
Monday, February 19, 2007
TO MAKE TECHNICAL CORRECTIONS TO THE ARKANSAS INCOME TAX LAWS BY ADOPTING CURRENT INTERNAL REVENUE CODE PROVISIONS.
AN ACT TO PROVIDE INCOME TAX RELIEF FOR LOW INCOME TAXPAYERS.
TO AMEND 26-3-306(a)(1)(B)(iii) TO REINSTATE THE HOMESTEAD AND PERSONAL PROPERTY TAX EXEMPTIONS AVAILABLE TO A DISABLED VETERAN'S SURVIVING SPOUSE WHOSE SUBSEQUENT MARRIAGE HAS TERMINATED.
Thursday, February 15, 2007
TO REDUCE THE SALES AND USE TAX RATE ON NATURAL GAS AND ELECTRICITY USED OR CONSUMED IN MANUFACTURING IN THIS STATE.
Wednesday, February 14, 2007
AN ACT TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE TO PROVIDE THAT TAXES ON AVIATION FUEL BE REMITTED DIRECTLY TO THE REGIONAL AIRPORT.
TO ALLOW MILITARY OFFICERS OF THE ARMED SERVICES TO RECEIVE THE SAME INCOME TAX EXEMPTION AS ENLISTED PERSONNEL OF THE ARMED SERVICES.
Monday, February 12, 2007
AN ACT TO AMEND ARKANSAS LAW PERTAINING TO THE SALES TAX EXEMPTION FOR ADAPTIVE MEDICAL EQUIPMENT AND DURABLE MEDICAL EQUIPMENT AS IT APPLIES TO WHEELCHAIR LIFTS AND AUTOMOBILE HAND CONTROLS.
Thursday, February 8, 2007
TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT AND TO MOVE THE SPECIAL EXCISE TAXES FROM THE GROSS RECEIPTS SECTION OF THE CODE TO A SEPARATE SECTION OF THE CODE.
TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT; TO ALLOW A REFUND REQUEST ON BAD DEBTS; TO REPEAL THE SALES TAX SOURCING RULES FOR FLORISTS; AND TO PROVIDE SALES TAX COLLECTION RELIEF TO SELLERS.
TO CHANGE THE EFFECTIVE DATE OF UNCODIFIED 88 OF ACT 1273 OF 2003, AS AMENDED BY ACT 2008 OF 2005.
TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT AND TO PROVIDE A REBATE FOR LOCAL TAX PAID ON SINGLE TRANSACTIONS.
Wednesday, February 7, 2007
TO PROVIDE THAT NO TAX IS DUE FOR A FREE PASS TO A RECREATIONAL EVENT.
Monday, February 5, 2007
AN ACT TO INCREASE THE AMOUNT OF THE RETIREMENT OR DISABILITY BENEFITS INCOME TAX EXEMPTION.
TO PROVIDE AN INCOME TAX CREDIT FOR LOW-INCOME TAXPAYERS IN ORDER TO PROVIDE GROCERY TAX RELIEF.
Thursday, February 1, 2007
AN ACT TO CREATE THE SURPLUS POULTRY LITTER REMOVAL INCENTIVES ACT AND TO PROVIDE ECONOMIC DEVELOPMENT INCENTIVES FOR POULTRY LITTER REMOVAL.
TO EXEMPT DYED DISTILLATE SPECIAL FUEL FROM SALES AND USE TAX; TO IMPOSE A GALLONAGE TAX ON DYED DISTILLATE SPECIAL FUEL; TO EXCLUDE BIODIESEL FUEL FROM THE GALLONAGE TAX AND THE SALES AND USE TAX.
AN ACT TO CREATE THE STATE ASSESSMENT COMMISSION OF AD VALOREM TAXATION.
Wednesday, January 31, 2007
TO PROVIDE THAT ELECTIONS MAY BE CALLED WITH RESPECT TO CERTAIN LOCAL SALES AND USE TAXES UPON PETITION OF THE LEGAL VOTERS OF THE MUNICIPALITY.
TO INCREASE THE MAXIMUM PROPERTY TAX RELIEF CREDIT FOR A HOMESTEAD.
Thursday, January 25, 2007
TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY REDUCING THE STATE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED OR CONSUMED IN MANUFACTURING.
Wednesday, January 24, 2007
TO AMEND THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS.
AN ACT TO CREATE THE ARKANSAS REFRIGERATED FOOD CHEMICAL SECURITY TAX CREDIT PROGRAM.
TO REDUCE INCOME TAX LIABILITY BY THREE PERCENT (3%) FOR TAX YEARS 2007 AND 2008.
TO ALLOW TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES AS ADOPTED IN THE FEDERAL INTERNAL REVENUE CODE.
AN ACT TO INCREASE THE AMOUNT OF THE RETIREMENT OR DISABILITY BENEFITS INCOME TAX EXEMPTION.
Thursday, January 18, 2007
TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY REDUCING THE STATE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED OR CONSUMED IN MANUFACTURING.
TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY EXEMPTING FROM THE STATE SALES TAX ENERGY USED OR CONSUMED IN MANUFACTURING.
Wednesday, January 17, 2007
TO ALLOW TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES AS ADOPTED IN THE FEDERAL INTERNAL REVENUE CODE.
Tuesday, January 16, 2007
TO ESTABLISH AN INCOME TAX CREDIT FOR EDUCATION EXPENSES OF DEPENDENTS.
TO CREATE A BACK-TO-SCHOOL TAX-FREE HOLIDAY BY EXEMPTING ITEMS OF CLOTHING FROM SALES AND USE TAX DURING A LIMITED TIME PERIOD.
TO EXEMPT A PERCENTAGE OF A TAXPAYER'S NET CAPITAL GAIN FROM THE STATE INCOME TAX.
TO ALLOW TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES AS ADOPTED IN THE FEDERAL INTERNAL REVENUE CODE.
TO REDUCE INCOME TAX LIABILITY BY THREE PERCENT (3%) FOR TAX YEARS 2007 AND 2008.
Tuesday, January 9, 2007
TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE DISABLED AMERICAN VETERANS ORGANIZATION.
Monday, January 8, 2007
TO ALLOW TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES AS ADOPTED IN THE FEDERAL INTERNAL REVENUE CODE.
AN ACT TO REPEAL THE GROSS RECEIPTS TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES UPON CERTAIN CONDITIONS.
AN ACT TO PHASE OUT THE STATE GENERAL SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS.
TO REDUCE INCOME TAX LIABILITY BY THREE PERCENT (3%) FOR TAX YEARS 2007 AND 2008.
AN ACT TO PHASE OUT THE STATE GENERAL SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS.
AN ACT TO PHASE OUT THE STATE GENERAL SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS.