Arkansas 2021 Regular Session Status: In Committee

SB 459 — TO EXEMPT THE PURCHASE OF A USED MOTOR VEHICLE FROM SALES AND USE TAX.

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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 459 Current pdf

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill exempts the purchase of used motor vehicles from sales and use tax in Arkansas.

  • Arkansas Code § 26-52-510(a)

    the gross receipts or gross proceeds derived from the purchase of a used motor vehicle are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. → the gross receipts or gross proceeds derived from the purchase of a used motor vehicle are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

    This change clarifies that used motor vehicle purchases are exempt from gross receipts and compensating use taxes.

  • Arkansas Code § 26-52-510(b)(1)

    the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, or a new or used trailer, or semitrailer sold and the credit for the used vehicle, trailer, or semitrailer taken in trade. → the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, or a new or used trailer, or semitrailer sold and the credit for the used vehicle, trailer, or semitrailer taken in trade.

    This change maintains the existing rule on taxes owed for trade-ins, ensuring that no new tax obligations are created.

  • Arkansas Code § 26-52-510(g)

    (1) For purposes of this section, the total consideration for a new or used trailer or semitrailer shall be the actual sales price as provided on a bill of sale, invoice, or financing agreement. → (1) For purposes of this section, the total consideration for a new or used trailer or semitrailer shall be the actual sales price as provided on a bill of sale, invoice, or financing agreement.

    This change reaffirms how the sales price for trailers and semitrailers is determined.

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

  5. Filed

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 137 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (137)

137 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 transportation
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Frequently asked questions

Who sponsors SB 459?
SB 459 is sponsored by T. Garner.
What is the current status of SB 459?
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 459?
Track SB 459 free on One Click Politics — get push/email alerts when it moves.

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