REVENUE & TAXATION- HOUSE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Thursday, March 31, 2011
Status
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR GAINS DERIVED FROM THE SALE OF CATTLE.
TO CREATE AN EXEMPTION FROM THE SALES AND USES TAXES FOR MATERIALS USED TO BALE, PACKAGE, TIE, WRAP, OR SEAL ANIMAL FEED PRODUCTS.
Wednesday, March 30, 2011
TO ESTABLISH AN INVESTMENT TAX CREDIT FOR THE REHABILITATION AND DEVELOPMENT OF CENTRAL BUSINESS IMPROVEMENT DISTRICTS AND TO ESTABLISH AN EMERGENCY.
Tuesday, March 29, 2011
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.
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 PROVIDE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS BLACK HALL OF FAME FOUNDATION, INC.
Monday, March 28, 2011
TO CLARIFY THE PROCEDURE FOR QUIETING TITLE TO LANDS FORFEITED TO THE STATE OF ARKANSAS FOR NONPAYMENT OF TAXES.
Wednesday, March 23, 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.
TO CLARIFY THE GROUNDS AND PROCEDURES FOR SETTING ASIDE A SALE OF TAX-DELINQUENT LANDS.
Thursday, March 17, 2011
TO CLARIFY THE SCOPE OF THE REAL PROPERTY TRANSFER TAX.
TO CLARIFY PAYMENT REQUIREMENTS FOR THE REDEMPTION OF TAX-DELINQUENT LANDS.
Friday, March 11, 2011
AN ACT CONCERNING AGRICULTURAL EXEMPTIONS FOR SALES AND USE TAX.
Thursday, March 10, 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 AMEND THE ARKANSAS CODE TO CLARIFY THE PROVISIONS CONCERNING THE SALT WATER DISPOSAL SYSTEM TAX CREDIT.
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 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.
TO CLARIFY THE PROVISIONS CONCERNING A SETOFF OF DEBTS FROM STATE INCOME TAX REFUNDS.
AN ACT TO MAKE VARIOUS CORRECTIONS TO TITLE 26 OF THE ARKANSAS CODE OF 1987 CONCERNING TAXATION.
Monday, March 7, 2011
TO EXPEDITE ADMINISTRATIVE TAX APPEALS AND PROMOTE ACCESS TO JUSTICE.
TO STABILIZE THE TAXES ON UTILITIES FOR AGRICULTURAL BUSINESSES BY REDUCING THE SALES AND USE TAX ON THE PURCHASE PRICE OF THE UTILITIES AND LEVYING A SPECIAL EXCISE TAX ON THE VOLUME OF THE UTILITIES SOLD.
CONCERNING THE DISCLOSURE OF INFORMATION IN FRANCHISE TAX REPORTS AND TO DECLARE AN EMERGENCY.
TO GRADUALLY REDUCE THE SALES AND USE TAX LEVIED ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
TO PROVIDE AN INCOME TAX CREDIT FOR FIRST-TIME HOMEBUYERS.
TO CLARIFY THE PROPERTY AND SERVICES SUBJECT TO SALES AND USE TAX.
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 CLARIFY THE REQUIREMENTS FOR A PERSON TO BE ELIGIBLE FOR TAX EXEMPTIONS UNDER § 26-3-306 AND TO CLARIFY THE REQUIREMENTS FOR DISABLED VETERANS TO BE ELIGIBLE FOR TAX EXEMPTIONS.
TO CREATE AN EXEMPTION FROM LOCAL SALES AND USE TAXES FOR PARTS FOR AGRICULTURAL EQUIPMENT.
TO PROVIDE AN INCOME TAX CREDIT FOR VOLUNTEER FIREFIGHTERS.
TO CREATE AN UNEMPLOYMENT INSURANCE TAX CREDIT FOR BUSINESSES THAT CREATE A JOB AND HIRE A PERSON RECEIVING UNEMPLOYMENT BENEFITS TO FILL THAT JOB AND TO DECLARE AN EMERGENCY.
TO EXEMPT THE SALE AND REPAIR OF DENTAL APPLIANCES FROM SALES AND USE TAX.
AN ACT CONCERNING SALES AND USE TAX EXEMPTIONS FOR AGRICULTURAL EQUIPMENT, MACHINERY, AND SUPPLIES.
TO EXEMPT AGRICULTURAL PARTS AND SUPPLIES FROM SALES AND USE TAX.
TO GRADUALLY REDUCE THE SALES AND USE TAX ON UTILITIES THAT ARE USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AGRICULTURE, HORTICULTURE, AND AQUACULTURE EQUIPMENT.
TO INCREASE THE EQUITY INVESTMENT FUND TAX CREDIT.
TO PROVIDE THAT GROSS RECEIPTS OR GROSS PROCEEDS DERIVED FROM SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO COMMUNITY CENTERS THAT ARE EXEMPT FROM TAXATION UNDER 26 U.S.C. § 501(C)(3) ARE EXEMPT FROM THE GROSS RECEIPTS TAX.
TO AMEND THE TAX ON DYED DISTILLATE SPECIAL FUELS USED FOR OFF-ROAD PURPOSES.
Friday, March 4, 2011
TO ADDRESS INADEQUACIES IN THE DISTRIBUTION OF SEVERANCE TAX REVENUES.
TO EXTEND THE TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
TO REPEAL THE ANNUAL FRANCHISE TAX ON CERTAIN BUSINESSES.
Thursday, March 3, 2011
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 MAKE TECHNICAL CORRECTIONS TO ARKANSAS INCOME TAX LAWS AND TO DECLARE AN EMERGENCY.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR ORTHOTIC DEVICES AND ORTHOTIC SERVICES.
Wednesday, March 2, 2011
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR ELECTRIC VEHICLES.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR TANGIBLE PERSONAL PROPERTY AND SERVICES SOLD TO NONPROFIT ORGANIZATIONS WHOSE PRIMARY PURPOSE IS TO PROVIDE HUNGER RELIEF SERVICES.
AN ACT CONCERNING AGRICULTURAL EXEMPTIONS FOR SALES AND USE TAX.
TO PROVIDE FOR THE ADJUSTMENT OF THE ARKANSAS INDIVIDUAL INCOME TAX RATES AND BRACKETS.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR COTTON BALE WRAP AND MODULE COVERS.
Tuesday, March 1, 2011
TO PROVIDE K-12 SCHOLARSHIPS FOR ECONOMICALLY DISADVANTAGED CHILDREN THROUGH A CORPORATE INCOME TAX CREDIT.
TO AUTHORIZE THE ESTABLISHMENT OF ALTERNATIVE REAL ESTATE TRANSFER TAX DOCUMENTARY SYMBOLS AND ELECTRONIC AFFIDAVITS OF COMPLIANCE.
TO EXEMPT A HEARING INSTRUMENT RECOMMENDED BY AN AUDIOLOGIST FROM THE SALES AND USE TAX.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY A VOLUNTEER FIRE DEPARTMENT.
Monday, February 28, 2011
TO PROVIDE THAT THE AMOUNT OF SALES AND USE TAX GENERATED FROM MOTOR VEHICLE AND RELATED SALES GOES TO THE ARKANSAS STATE HIGHWAY AND TRANSPORTATION DEPARTMENT AS NEW REVENUE FROM THE STREAMLINED SALES TAX IS GENERATED.
TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE DISABLED AMERICAN VETERANS ORGANIZATION.
TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE DISABLED AMERICAN VETERANS ORGANIZATION.
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.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR MATERIALS USED TO BALE, PACKAGE, TIE, WRAP, OR SEAL ANIMAL FEED PRODUCTS.
CONCERNING THE VALUATION OF MOTOR VEHICLES FOR PERSONAL PROPERTY TAX PURPOSES.
Thursday, February 24, 2011
TO ACHIEVE FAIRNESS AMONG RETAILERS BY CLARIFYING THE APPLICATION OF THE GROSS RECEIPTS TAX AND COMPENSATING USE TAX TO CONSIGNMENT SALES.
CREATE AN EXEMPTION FROM SALES AND USE TAX FOR CONSTRUCTION MATERIALS PAID FOR WITH PUBLICLY FUNDED BONDS AND USED FOR PUBLIC ROAD CONSTRUCTION PROJECTS.
TO CREATE AN EXEMPTION FROM SALES AND USE TAX FOR CONSTRUCTION MATERIALS PAID FOR WITH PUBLIC FUNDS AND USED FOR PUBLIC ROAD CONSTRUCTION PROJECTS.
AN ACT TO AMEND THE SALES AND USE TAX LAWS TO BE CONSISTENT WITH THE STREAMLINED SALES AND USE TAX AGREEMENT.
Tuesday, February 22, 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 CREATE THE ARKANSAS SMALL BUSINESS TAX FAIRNESS ACT AND TO REQUIRE COMBINED REPORTING FOR INCOME TAX PURPOSES.
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.
Monday, February 21, 2011
TO AMEND THE DATES FOR PAYMENT OF PROPERTY TAXES AND TO MAKE TECHNICAL CORRECTIONS.
Wednesday, February 16, 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.
Tuesday, February 15, 2011
TO EXTEND THE EXPIRATION DATE OF THE DELTA GEOTOURISM INCENTIVE ACT OF 2007 AND TO INCREASE THE MAXIMUM GEOTOURISM INCOME TAX CREDIT.
Monday, February 14, 2011
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.
Thursday, February 10, 2011
TO REDUCE THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS.
Wednesday, February 9, 2011
TO REDUCE THE INCOME TAX RATE FOR INDIVIDUALS, TRUSTS, AND ESTATES.
TO CREATE A SALES TAX HOLIDAY FOR CLOTHING, CLOTHING ACCESSORIES OR EQUIPMENT, SCHOOL SUPPLIES, SCHOOL ART SUPPLIES, AND SCHOOL INSTRUCTIONAL MATERIAL
Thursday, February 3, 2011
TO ALLOW A SURVIVING SPOUSE OF A DISABLED VETERAN OR ARMED SERVICES MEMBER WHO DIED WITHIN THE SCOPE OF MILITARY DUTY TO CONTINUE TO RECEIVE A PROPERTY TAX EXEMPTION FOLLOWING REMARRIAGE.
Wednesday, February 2, 2011
TO PROVIDE AN EXEMPTION FOR RECREATIONAL VEHICLE SPECIAL EVENTS.
Monday, January 31, 2011
AN ACT TO AMEND THE ASSESSMENT FEE LEVIED ON HOSPITALS TO IMPROVE HEALTH CARE ACCESS FOR THE CITIZENS OF ARKANSAS.
Thursday, January 27, 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 THE DATES FOR PAYMENT OF PROPERTY TAXES AND TO MAKE TECHNICAL CORRECTIONS.
Wednesday, January 26, 2011
TO PROMOTE SUSTAINABLE ECONOMIC DEVELOPMENT AND DOMESTIC JOB GROWTH; AND TO CREATE AN EXEMPTION FROM SALES AND USE TAX FOR CERTAIN CONSTRUCTION MATERIALS USED FOR PUBLIC CONSTRUCTION PROJECTS.
Monday, January 24, 2011
TO EXTEND THE TIME FOR ASSESSMENT OF TANGIBLE PERSONAL PROPERTY.
Thursday, January 20, 2011
AN ACT TO ALLOW TAXPAYERS PAYING MINIMUM AMOUNTS OF SEVERANCE TAX TO REPORT AND PAY QUARTERLY OR ANNUALLY.
Tuesday, January 18, 2011
TO EXEMPT FROM SALES AND USE TAX THE ARKANSAS-OKLAHOMA REGIONAL EDUCATION AND PROMOTION ASSOCIATION, INC.
TO ENCOURAGE DISASTER-PREPAREDNESS BY EXEMPTING DISASTER-PREPAREDNESS SUPPLIES FROM SALES AND USE TAX FOR A LIMITED PERIOD OF TIME.
TO ESTABLISH AN INVESTMENT TAX CREDIT FOR THE REHABILITATION AND DEVELOPMENT OF CENTRAL BUSINESS IMPROVEMENT DISTRICTS AND TO ESTABLISH AN EMERGENCY.
Monday, January 10, 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 REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO PUBLISH A MONTHLY LIST CONTAINING SALES AND USE TAX PERMIT NUMBERS, NAMES, AND ADDRESSES FOR EACH TAXPAYER THAT HAS REPORTED TAX FOR THAT MONTH.
TO REDUCE THE INDIVIDUAL INCOME TAX RATE AND INCREASE THE SALES AND USE TAX RATE.
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 CLARIFY THE DEFINITION OF FOOD AND FOOD INGREDIENTS TO INCLUDE DIETARY SUPPLEMENTS FOR SALES AND USE TAX PURPOSES.
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 PROVIDE A SALES TAX EXEMPTION FOR UTILITIES USED BY MANUFACTURERS IN THE MANUFACTURING PROCESS; TO REPEAL THE LOWER TAX RATE FOR UTILITIES USED IN MANUFACTURING; AND TO DECLARE AN EMERGENCY.
TO ESTABLISH AN INCOME TAX CREDIT FOR EDUCATION EXPENSES OF DEPENDENTS.
TO PROVIDE AN INCOME TAX CREDIT FOR A PARENT WHO CHOOSES TO STAY AT HOME WITH HIS OR HER YOUNG CHILD.
TO PROVIDE ADDITIONAL INCOME TAX RELIEF TO HEAD OF HOUSEHOLD TAXPAYERS WITH TWO (2) OR MORE DEPENDENTS.
TO EXEMPT SALES AND USE TAX ON THE MANUFACTURER'S OR DEALER'S REBATE OF A MOTOR VEHICLE.
TO CREATE THE ARKANSAS CAPITAL GAINS REDUCTION ACT OF 2011.
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