Arkansas 2023 Regular Session Status: In Committee

SB 133 — TO INCREASE THE SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO REPEAL THE SPECIAL RATE OF TAX FOR CERTAIN USED MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS.

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 2023 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

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 repeals a special tax rate for certain used motor vehicles, trailers, and semitrailers and eliminates the sales and use tax exemption for new motor vehicles, trailers, and semitrailers.

  • 26-52-324

    26-52-324. Special tax rate for certain used motor vehicles, trailers, and semitrailers.

    This section, which established a special tax rate for certain used motor vehicles, trailers, and semitrailers, is completely removed.

  • 26-52-501(b)(1)(B)

    the gross receipts tax due shall be determined under § 26-52-324 no tax is due. → the full gross receipts tax rate levied under this chapter shall be levied and collected.

    The provision that previously allowed a specific determination of tax based on § 26-52-324 is replaced, requiring full gross receipts tax for qualifying vehicles.

  • 26-52-301

    except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-52-324, → except for food and food ingredients that are taxed under § 26-52-317 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-52-324,

    The law maintains the exception for food but clarifies that previously included vehicles under a special tax scheme are not exempt from standard taxation.

  • 26-52-302(a)(1)

    except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-52-324, → except for food and food ingredients that are taxed under § 26-52-317 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-52-324,

    This clarifies that while food remains exempt, the former special exemptions for certain vehicles are being removed.

  • 26-53-106(a)

    except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150. → except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150.

    The existing exception for vehicles remains but the impact of previous special rates is eliminated.

  • 26-53-107(a)(1)

    except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150. → except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150.

    Similar to other sections, this reiterates the continued exception for food but renders specific vehicle tax provisions obsolete.

Amendments

1 amendment

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Action History

  1. Sine Die adjournment

  2. Died in Senate Committee at Sine Die adjournment.

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

  4. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 38 co-sponsors · 98 not signed on

Sponsors (2)

Co-sponsors (38)

Not signed on (98)

98 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
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 133?
SB 133 is sponsored by Dan Sullivan, Matt Stone, Richard Womack, David Whitaker, Watson, Steve Unger, Kendon Underwood, Rose, R. Scott Richardson, Chad Puryear, Shad Pearce, Stetson Painter, J. Moore, Stephen Meeks, Richard McGrew, Tippi McCullough, Austin McCollum, Rick McClure, Mindy McAlindon, John Maddox, Roger D. Lynch, Wayne Long, Jack Ladyman, Ashley Hudson, Steve Hollowell, RJ Hawk, Denise Jones Ennett, Matt Duffield, Cameron Cooper, M. Brown, Rick Beck, Wade Andrews, Robin Lundstrum, John Payton, Jim Dotson, Gary Stubblefield, S. Berry, Joey Carr, and M. Hodges.
What is the current status of SB 133?
This bill died with 2023 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 133?
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