REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Wednesday, March 30, 2011
TO CLARIFY THE PROCEDURE FOR QUIETING TITLE TO LANDS FORFEITED TO THE STATE OF ARKANSAS FOR NONPAYMENT OF TAXES.
TO EXEMPT A WHOLESALE MANUFACTURER OF BEER FROM PAYING SALES AND USE TAX ON KEGS USED TO SELL BEER WHOLESALE.
CONCERNING THE DISCLOSURE OF INFORMATION IN FRANCHISE TAX REPORTS AND TO DECLARE AN EMERGENCY.
Monday, March 28, 2011
TO OBTAIN ACCURATE LEGAL DESCRIPTIONS OF TAX-DELINQUENT AND OTHER LANDS; AND TO REGULATE THE SALE AND REDEMPTION OF TAX-DELINQUENT LANDS.
Thursday, March 24, 2011
AN ACT TO AMEND ENABLING LEGISLATION FOR AMENDMENT 82.
TO EXEMPT FROM THE SALES AND USE TAX THE GROSS RECEIPTS DERIVED FROM THE SALE OF CLASS SIX AND SEVEN TRUCKS AND SEMITRAILERS AND TO OFFSET GENERAL REVENUES LOST WITH REVENUES FROM DISTILLATE MOTOR FUEL TAXES.
TO REPLACE THE GROSS RECEIPTS AND COMPENSATING USE TAX ON WRECKER AND TOWING SERVICES WITH AN EXCISE TAX ON WRECKER AND TOWING SERVICES.
Wednesday, March 23, 2011
TO DECREASE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
TO INCREASE THE AMOUNT BELOW WHICH SALES AND USE TAX IS NOT DUE ON THE PURCHASE OF A MOTOR VEHICLE, TRAILER, OR SEMITRAILER.
Tuesday, March 22, 2011
TO CLARIFY THE PROCEDURE FOR QUIETING TITLE TO LANDS FORFEITED TO THE STATE OF ARKANSAS FOR NONPAYMENT OF TAXES.
TO CLARIFY THE NOTICE REQUIREMENTS AND REMEDIES FOR DEFECTIVE NOTICE IN THE SALE OF TAX-DELINQUENT LAND.
Monday, March 21, 2011
TO KEEP ARKANSAS COMPETITIVE BY PROMOTING FUNDING FOR ECONOMIC DEVELOPMENT PROJECTS AND TO AUTHORIZE THE LEVY OF LOCAL SALES AND USE TAXES TO FUND ECONOMIC DEVELOPMENT PROJECTS.
Thursday, March 17, 2011
TO ENSURE THE LONG-TERM FUNDING OF CERTAIN HEALTH CARE PROGRAMS BY ENCOURAGING IN-STATE PURCHASES OF CERTAIN TOBACCO PRODUCTS.
TO AMEND THE STATUTES REGARDING THE TAXATION OF TOBACCO PRODUCTS; TO PROVIDE FOR THE DISCLOSURE OF INFORMATION RELATING TO TOBACCO SALES AND TAXATION; AND TO CREATE THE TOBACCO PRODUCTS REPORTING ACT.
TO PROVIDE A COST-OF-LIVING ADJUSTMENT TO THE INCOME TAX EXEMPTION FOR RETIREMENT AND DISABILITY BENEFITS.
Wednesday, March 16, 2011
AN ACT CONCERNING AGRICULTURAL EXEMPTIONS FOR SALES AND USE TAX.
TO AMEND THE STATUTES RELATING TO THE COLLECTION, PAYMENT, AND ENFORCEMENT OF PROPERTY TAXES; TO AMEND THE INSTALLMENT PAYMENT PROVISIONS FOR PROPERTY TAXES; AND TO MAKE TECHNICAL CORRECTIONS.
Tuesday, March 15, 2011
TO REPEAL CERTAIN INCOME TAX EXEMPTIONS, CREDITS, INCENTIVES, REDUCED RATES, AND OTHER STATUTES THAT REDUCE TAX LIABILITY AND TO PROVIDE FOR A CORRESPONDING ADJUSTMENT TO THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, AND ESTATES.
Monday, March 14, 2011
Thursday, March 10, 2011
TO AUTHORIZE THE ESTABLISHMENT OF ALTERNATIVE REAL ESTATE TRANSFER TAX DOCUMENTARY SYMBOLS AND ELECTRONIC AFFIDAVITS OF COMPLIANCE.
TO IMPLEMENT MEASURES TO DETER MINORS FROM USING TOBACCO PRODUCTS.
Wednesday, March 9, 2011
TO EXTEND THE TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE DISABLED AMERICAN VETERANS ORGANIZATION.
TO ESTABLISH AN INVESTMENT TAX CREDIT FOR THE REHABILITATION AND DEVELOPMENT OF CENTRAL BUSINESS IMPROVEMENT DISTRICTS AND TO ESTABLISH AN EMERGENCY.
Monday, March 7, 2011
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR VEHICLES THAT OPERATE ON COMPRESSED NATURAL GAS.
TO DECREASE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY POULTRY GROWERS AND OTHER MANUFACTURERS.
TO AMEND THE LAWS REGARDING TAXATION OF THE ADULT ENTERTAINMENT INDUSTRY AND TO PROVIDE THAT REVENUES GENERATED FROM THE TAXATION OF BUSINESSES IN THE ADULT ENTERTAINMENT INDUSTRY SHALL GO TOWARDS THE PROTECTION OF ABUSED CHILDREN.
TO PROVIDE FOR A STUDY OF THE IMPACT OF TAX EXEMPTIONS RELATING TO NATURAL RESOURCES.
THE ARKANSAS ECONOMIC REHABILITATION, DEVELOPMENT, AND GROWTH ACT OF 2011.
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR GAINS DERIVED FROM THE SALE OF CATTLE.
TO CLARIFY TAXATION REQUIREMENTS AND PROCEDURES FOR MOBILE HOMES AND MANUFACTURED HOMES.
TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES AND TO ELIMINATE THE THREE AND ONE-HALF PERCENT INCOME TAX BRACKET.
TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES AND TO ELIMINATE THE SEVEN PERCENT INCOME TAX BRACKET.
TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES AND TO ELIMINATE THE SIX PERCENT INCOME TAX BRACKET.
TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES AND TO ELIMINATE THE FOUR AND ONE-HALF PERCENT INCOME TAX BRACKET.
TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES AND TO ELIMINATE THE TWO AND ONE-HALF PERCENT INCOME TAX BRACKET.
TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES AND TO EXEMPT A CERTAIN AMOUNT OF INCOME FROM THE INCOME TAX.
Thursday, March 3, 2011
AN ACT TO AMEND THE SALES AND USE TAX LAWS TO BE CONSISTENT WITH THE STREAMLINED SALES AND USE TAX AGREEMENT.
TO PLACE THE BURDEN OF DETERMINING THE LEGALITY OF A TAX ON THE TAXING AUTHORITY AND TO CREATE A TAX REFUND FOR ILLEGAL EXACTIONS.
TO CREATE A TAX INCENTIVE TO ATTRACT NEW BUSINESS AND EXPAND EXISTING BUSINESSES IN AREAS THAT HAVE HIGH POVERTY OR HIGH UNEMPLOYMENT.
TO REPEAL CERTAIN INCOME TAX EXEMPTIONS, CREDITS, INCENTIVES, REDUCED RATES, AND OTHER STATUTES THAT REDUCE TAX LIABILITY AND TO PROVIDE FOR A CORRESPONDING ADJUSTMENT TO THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, AND ESTATES.
Wednesday, March 2, 2011
TO TRANSFER RESPONSIBILITY FOR COLLECTION OF SALES AND USE TAXES TO SELLERS ENGAGING IN THE BUSINESS OF SELLING TANGIBLE PERSONAL PROPERTY AND SERVICES IN CERTAIN CIRCUMSTANCES.
AN ACT TO REQUIRE PREPAYMENT OF ARKANSAS COMPENSATING USE TAX ON THE SAME BASIS AS PREPAYMENT OF ARKANSAS GROSS RECEIPTS TAX AND TO DECLARE AN EMERGENCY.
TO CLARIFY THE SCOPE OF THE REAL PROPERTY TRANSFER TAX.
Tuesday, March 1, 2011
TO ALLOW A CREDIT FOR SALES OR USE TAXES PAID TO ANOTHER STATE FOR THE PURCHASE OF A MOTOR VEHICLE, A TRAILER, OR A SEMITRAILER AND TO DECLARE AN EMERGENCY.
TO AMEND MOTOR FUEL, DISTILLATE SPECIAL FUEL, AND LIQUIFIED GAS SPECIAL FUEL PROVISIONS AND TO PROVIDE AN EXEMPTION TO ALLOW DISCLOSURE OF MOTOR FUEL TAX INFORMATION TO BONDING COMPANIES.
TO PROVIDE AN INCOME TAX CREDIT FOR VOLUNTEER FIREFIGHTERS.
Monday, February 28, 2011
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS BLACK HALL OF FAME FOUNDATION, INC.
TO INCLUDE THE DEPARTMENT OF HEALTH WITHIN THE DEFINITION OF "CLAIMANT AGENCIES" FOR THE PURPOSE OF OBTAINING A SETOFF OF STATE INCOME TAX REFUNDS FOR DEBTS OWED TO THE STATE.
TO EXTEND THE EXPIRATION DATE OF THE DELTA GEOTOURISM INCENTIVE ACT OF 2007 AND TO INCREASE THE MAXIMUM GEOTOURISM INCOME TAX CREDIT.
TO CLARIFY THE PROCEDURE FOR QUIETING TITLE TO LANDS FORFEITED TO THE STATE OF ARKANSAS FOR NONPAYMENT OF TAXES.
TO CLARIFY PAYMENT REQUIREMENTS FOR THE REDEMPTION OF TAX-DELINQUENT LANDS.
TO CLARIFY THE NOTICE REQUIREMENTS AND REMEDIES FOR DEFECTIVE NOTICE IN THE SALE OF TAX-DELINQUENT LAND.
TO CLARIFY THE GROUNDS AND PROCEDURES FOR SETTING ASIDE A SALE OF TAX-DELINQUENT LANDS.
TO MAKE TECHNICAL CORRECTIONS TO ARKANSAS INCOME TAX LAWS AND TO DECLARE AN EMERGENCY.
AN ACT TO MAKE VARIOUS CORRECTIONS TO TITLE 26 OF THE ARKANSAS CODE OF 1987 CONCERNING TAXATION.
Thursday, February 24, 2011
AN ACT TO AMEND THE ARKANSAS CODE TO CLARIFY THE PROVISIONS CONCERNING THE SALT WATER DISPOSAL SYSTEM TAX CREDIT.
TO OBTAIN ACCURATE LEGAL DESCRIPTIONS OF TAX-DELINQUENT AND OTHER LANDS; AND TO REGULATE THE SALE AND REDEMPTION OF TAX-DELINQUENT LANDS.
Wednesday, February 23, 2011
TO EXEMPT FROM AD VALOREM TAXATION INDUSTRIAL FACILITIES OWNED AND FINANCED BY THE ARKANSAS DEVELOPMENT FINANCE AUTHORITY AND TO PROVIDE FOR AGREEMENTS FOR PAYMENTS IN LIEU OF TAXES AS TO THESE INDUSTRIAL FACILITIES.
TO CREATE A SALES TAX HOLIDAY FOR CLOTHING, CLOTHING ACCESSORIES OR EQUIPMENT, SCHOOL SUPPLIES, SCHOOL ART SUPPLIES, AND SCHOOL INSTRUCTIONAL MATERIAL
Tuesday, February 22, 2011
TO ALLOW A CREDIT FOR SALES OR USE TAXES PAID TO ANOTHER STATE FOR THE PURCHASE OF A MOTOR VEHICLE, A TRAILER, OR A SEMITRAILER AND TO DECLARE AN EMERGENCY.
AN ACT TO ALLOW THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO OFFSET ANY TAX REFUND DUE FOR ANY TAX COLLECTED BY THE DEPARTMENT AGAINST A DEBT FOR ANY TAX ADMINISTERED BY THE DEPARTMENT.
TO PROVIDE AN INCOME TAX CREDIT FOR VOLUNTEER FIREFIGHTERS.
Monday, February 21, 2011
TO AMEND MOTOR FUEL, DISTILLATE SPECIAL FUEL, AND LIQUIFIED GAS SPECIAL FUEL PROVISIONS AND TO PROVIDE AN EXEMPTION TO ALLOW DISCLOSURE OF MOTOR FUEL TAX INFORMATION TO BONDING COMPANIES.
TO MAKE TECHNICAL CORRECTIONS TO ARKANSAS INCOME TAX LAWS AND TO DECLARE AN EMERGENCY.
TO INCREASE THE AMOUNT BELOW WHICH SALES AND USE TAX IS NOT DUE ON THE PURCHASE OF A MOTOR VEHICLE, TRAILER, OR SEMITRAILER.
AN ACT TO MAKE VARIOUS CORRECTIONS TO TITLE 26 OF THE ARKANSAS CODE OF 1987 CONCERNING TAXATION.
Thursday, February 17, 2011
TO DECREASE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
TO ALLOW DELINQUENT TAXES, PENALTY, AND INTEREST OWED TO THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO BE PAID FROM THE PROCEEDS OF TAX DELINQUENT LAND SALES.
Wednesday, February 16, 2011
TO PROVIDE ADDITIONAL INCOME TAX RELIEF TO HEAD OF HOUSEHOLD TAXPAYERS WITH TWO (2) OR MORE DEPENDENTS.
TO DECREASE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
TO CREATE THE ARKANSAS CAPITAL GAINS REDUCTION ACT OF 2011.
TO CREATE AN EXEMPTION FROM THE SALES AND USES TAXES FOR MATERIALS USED TO BALE, PACKAGE, TIE, WRAP, OR SEAL ANIMAL FEED PRODUCTS.
Tuesday, February 15, 2011
TO EXPEDITE ADMINISTRATIVE TAX APPEALS AND PROMOTE ACCESS TO JUSTICE.
TO CLARIFY THE EXEMPTION FROM SALES AND USE TAX FOR REPLACEMENTS OF MANUFACTURING MACHINERY AND EQUIPMENT THAT IMPROVE, MODERNIZE, AND EXPAND EXISTING FACILITIES AND TO DECLARE AN EMERGENCY.
TO AMEND THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS AND TO DECLARE AN EMERGENCY.
TO CLARIFY THE PROVISIONS CONCERNING A SETOFF OF DEBTS FROM STATE INCOME TAX REFUNDS.
TO DECREASE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
Monday, February 14, 2011
TO AMEND THE DATES FOR PAYMENT OF PROPERTY TAXES AND TO MAKE TECHNICAL CORRECTIONS.
Tuesday, February 8, 2011
TO AMEND THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS AND TO DECLARE AN EMERGENCY.
TO DECREASE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
TO INCREASE THE AMOUNT BELOW WHICH SALES AND USE TAX IS NOT DUE ON THE PURCHASE OF A MOTOR VEHICLE, TRAILER, OR SEMITRAILER.
TO ACHIEVE FAIRNESS AMONG RETAILERS BY CLARIFYING THE APPLICATION OF THE GROSS RECEIPTS TAX AND COMPENSATING USE TAX TO CONSIGNMENT SALES.
TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY EXEMPTING FROM THE STATE SALES AND USE TAX FUEL AND ENERGY USED OR CONSUMED IN MANUFACTURING AND TO DECLARE AN EMERGENCY.
Monday, February 7, 2011
AN ACT TO MAKE VARIOUS CORRECTIONS TO TITLE 26 OF THE ARKANSAS CODE OF 1987 CONCERNING TAXATION.
TO REQUIRE VOTER APPROVAL OF CERTAIN TAX LEVIES AND TO MAKE TECHNICAL CORRECTIONS.
Wednesday, February 2, 2011
TO REQUIRE VOTERS TO REAPPROVE ADVERTISING AND PROMOTION TAXES.
Thursday, January 27, 2011
TO REQUIRE VOTER APPROVAL OF CERTAIN TAX LEVIES AND TO MAKE TECHNICAL CORRECTIONS.
TO PROVIDE A COST-OF-LIVING ADJUSTMENT TO THE INCOME TAX EXEMPTION FOR RETIREMENT AND DISABILITY BENEFITS.
TO INCREASE THE INCOME TAX EXEMPTION FOR RETIREMENT AND DISABILITY BENEFITS AND TO PROVIDE FOR A COST-OF-LIVING ADJUSTMENT TO THE INCOME TAX EXEMPTION FOR RETIREMENT AND DISABILITY BENEFITS.
TO INCREASE THE INCOME TAX EXEMPTION FOR ARMED SERVICES PAY.
Wednesday, January 26, 2011
AN ACT TO ALLOW TAXPAYERS PAYING MINIMUM AMOUNTS OF SEVERANCE TAX TO REPORT AND PAY QUARTERLY OR ANNUALLY.
TO PROVIDE AN INCOME TAX CREDIT FOR VOLUNTEER FIREFIGHTERS.
Tuesday, January 25, 2011
TO PROVIDE THAT THE SALE OF MACHINERY OR EQUIPMENT AND RELATED ATTACHMENTS USED FOR THE HARVESTING OF TIMBER ARE EXEMPT FROM THE ARKANSAS GROSS RECEIPTS TAX AND THE ARKANSAS COMPENSATING USE TAX.
Monday, January 24, 2011
AN ACT TO AMEND THE ASSESSMENT FEE LEVIED ON HOSPITALS TO IMPROVE HEALTH CARE ACCESS FOR THE CITIZENS OF ARKANSAS.
Tuesday, January 18, 2011
TO RESTRICT COMMERCIAL ACTIVITIES INVOLVING BLUNT WRAPS.