Arkansas 2021 Regular Session Status: In Committee

SB 253 — TO AMEND THE SALES TAX TREATMENT OF UTILITIES USED FOR CERTAIN QUALIFYING AGRICULTURAL STRUCTURES; AND TO DEFINE THE TERM “AGRICULTURE.”

Last action — Sine Die adjournment

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

  • SB 253 Current pdf

How this bill changes current law

3 changes Share ↗

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The bill amends definitions related to agricultural activities and clarifies the sales tax exemptions for utilities used by qualifying agricultural structures and equipment.

  • Arkansas Code § 26-52-450(a)

    “Agriculture” means soil preparation, seed planting, crop harvesting, gardening, and viticulture; → “Agriculture” means soil preparation, seed planting, crop harvesting, gardening, and viticulture;

    This change clarifies the definition of 'Agriculture' without altering its meaning.

  • Arkansas Code § 26-52-450(a)

    “Horticulture” means the initial production and cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock. → “Horticulture” means the initial production and cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock. “Horticulture” does not include the cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock at a retail or wholesale facility from which the items are sold;

    This addition specifies that horticulture does not include activities taking place at retail or wholesale facilities.

  • Arkansas Code § 26-52-450(b)

    Beginning January 1, 2014, the The gross receipts or gross proceeds derived from the sale of a utility used by the following are exempt → Beginning January 1, 2014, the gross receipts or gross proceeds derived from the sale of a utility used by the following are exempt

    This change corrects a typographical error by removing the redundancy in the phrase 'the The'.

Amendments

1 amendment

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Action History

  1. Sine Die adjournment

  2. Recommended for study in the Interim Committee on REVENUE & TAX - SENATE

  3. Withdrawn from Committee and placed on calendar.

  4. Re-referred to REVENUE & TAX - SENATE

  5. REPORTED CORRECTLY ENGROSSED

  6. Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.

  7. Withdrawn from Committee for purpose of amendment # 1

  8. Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE

  9. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 1 co-sponsors · 135 not signed on

Sponsors (2)

Co-sponsors (1)

  • Coleman

Not signed on (135)

135 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 253?
SB 253 is sponsored by Beckham, Roger D. Lynch, and Coleman.
What is the current status of SB 253?
This bill died with 2021 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 253?
Track SB 253 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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