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REVENUE & TAXATION- HOUSE


ISP/IR Referred to Committee


Interim Study Proposals

ID
Requestor
Topic
Status
ISP-2025-071
Sponsor: Ray
AN ACT TO AMEND THE LAW CONCERNING TAXES ON SOFT DRINKS; TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ESTIMATE THE AMOUNT OF SALES TAX REVENUES DERIVED FROM THE SALE OF SOFT DRINKS; TO AMEND THE ARKANSAS SOFT DRINK TAX ACT, AS AFFIRMED BY REFERRED ACT 1 OF 1994; TO PHASE OUT THE SOFT DRINK TAX; TO PROVIDE RESTRICTIONS ON THE REDUCTION OF THE SOFT DRINK TAX; AND FOR OTHER PURPOSES.
ISP-2025-069
Sponsor: Perry
AN ACT TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAXES ON NEW OR USED MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS, AS AFFIRMED BY REFERRED ACT 19 OF 1958; 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 FOR OTHER PURPOSES.
ISP-2025-006
Sponsor: Warren
STUDY THE ECONOMIC IMPACT OF LOCAL SALES AND USE TAX REBATES FOR QUALIFYING BUSINESS PURCHASES ON COUNTIES AND CITIES AND THE FEASIBILITY OF REQUIRING THE STATE TO PROVIDE STATE SALES AND USE TAX REBATES FOR QUALIFYING BUSINESS PURCHASES.