REVENUE & TAXATION- HOUSE
ISP/IR Referred to Committee
Interim Study Proposals
                                            ID
                                        
                                        
                                            Requestor
                                        
                                        
                                            Topic
                                        
                                        
                                            Status
                                        
                                    
                                                    TO DESIGNATE THE REVENUES DERIVED FROM TAXES COLLECTED ON THE SALES OF NEW AND USED MOTOR VEHICLES AS SPECIAL REVENUES; AND TO CLARIFY THAT THE REVENUES DERIVED FROM THE TAXES COLLECTED FROM REMOTE SELLERS ARE GENERAL REVENUES.
                                                
                                                
                                            
                                                    TO ALLOW AN INCOME TAX INCENTIVE FOR CERTAIN FITNESS AND NUTRITION EXPENSES.
                                                
                                                
                                            
                                                    TO AMEND THE INCOME TAX PROVISIONS CONCERNING THE APPORTIONMENT OF BUSINESS INCOME; AND TO REPEAL THE THROWBACK RULE.
                                                
                                                
                                            
                                                    TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE TAX; TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; TO MAKE CONFORMING CHANGES.
                                                
                                                
                                            
                                                    TO PHASE IN AN EXTENSION OF THE NET OPERATING LOSS CARRY-FORWARD PERIOD FOR CALCULATING ARKANSAS INCOME TAX; AND TO MAKE TECHNICAL CHANGES.
                                                
                                                
                                            
                                                    TO EXEMPT CERTAIN ELECTION EQUIPMENT FROM SALES AND USE TAXES; AND TO DECLARE AN EMERGENCY.
                                                
                                                
                                            
                                                    TO AMEND THE ANNUAL FRANCHISE TAX FOR CORPORATIONS THAT ARE IN THE PROCESS OF LIQUIDATION.
                                                
                                                
                                            
                                                    TO AMEND THE SALES AND USE TAX EXEMPTION FOR CERTAIN PRODUCTS USED BY MANUFACTURERS; AND TO REDUCE THE SALES AND USE TAX APPLICABLE TO COAL USED BY MANUFACTURERS.