Arkansas 2021 Regular Session Status: In Committee

SB 293 — TO ALLOW FOR THE DISCLOSURE OF INFORMATION CONCERNING SALES AND USE TAX CREDITS, REFUNDS, AND REBATES TO LOCAL GOVERNMENTS; AND TO REQUIRE TAXPAYERS TO PROVIDE NOTIFICATION TO LOCAL GOVERNMENTS IN CERTAIN CIRCUMSTANCES.

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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 293 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 amends existing law to allow for the disclosure of sales and use tax credit, refund, and rebate information to local governments and requires taxpayers to notify local governments when claiming such credits, refunds, or rebates.

  • 26-18-303(b)

    Disclosure to an official of a city government or county government of information concerning a sales and use tax credit, refund, or rebate obtained by a taxpayer under the following provisions for sales and use taxes paid to the relevant municipality or county:

    This addition allows local government officials to access taxpayer information related to sales and use tax credits, refunds, and rebates.

  • 26-52-427(f)

    the taxpayer's claim for a rebate under this section to the executive head of each municipality and county that levied a tax that is subject to rebate under this section.

    This mandates that taxpayers must inform local governments when they file for certain rebates.

  • 26-52-447(f)

    the executive head of each municipality and county that levied a tax that is subject to refund under this section.

    This change requires taxpayers to notify local governments when claiming refunds.

  • 26-52-523(g)

    these municipalities and counties that levied a tax that is subject to credit or rebate under this section.

    This requires notification to local governments as taxpayers claim credits or rebates.

  • Title 26, Chapter 52, Subchapter 5

    A taxpayer seeking to claim a tax credit, refund, or rebate under § 26-52-427, § 26-52-447, § 26-52-523, § 26-53-138, or § 26-53-149 shall provide notification of the tax credit, refund, or rebate to each municipality and county that levied a tax that is subject to credit, refund, or rebate.

    This establishes a legal requirement for taxpayers to notify local governments about claims for tax credits, refunds, or rebates.

  • Title 26, Chapter 52, Subchapter 5

    The first time the taxpayer fails to comply with the requirement stated under subsection (a) of this section, the taxpayer is subject to a penalty in an amount equal to thirty-three percent (33%) of the amount of the tax credit, refund, or rebate that the taxpayer claimed and failed to report.

    This introduces penalties for non-compliance with the notification requirement to local governments.

  • Title 26, Chapter 52, Subchapter 5

    Ineligible to claim a tax credit, refund, or rebate under § 26-52-427, § 26-52-447, § 26-52-523, § 26-53-138, or § 26-53-149 for three (3) years.

    This imposes a stricter penalty for repeated failures to notify local governments.

Action History

  1. Sine Die adjournment

  2. Withdrawn by author.

  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
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Frequently asked questions

Who sponsors SB 293?
SB 293 is sponsored by B. Sample.
What is the current status of SB 293?
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 293?
Track SB 293 free on One Click Politics — get push/email alerts when it moves.

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