Arkansas 2025 Regular Session Status: In Committee

SB 377 — TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS AFFIRMED BY REFERRED ACT 19 OF 1958; AND TO EXEMPT GROCERIES FROM STATE SALES AND USE TAXES.

Last action — Died in Senate Committee at Sine Die adjournment.

  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 2025 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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.

This bill exempts food and food ingredients from state sales and use taxes in Arkansas.

  • 26-52-301

    Except for food and food ingredients that are taxed under § 26-52-317 → Except for food and food ingredients that are taxed under § 26-52-317

    Clarifies the exception for food and food ingredients in the sales tax application.

  • 26-52-302

    except for food and food ingredients that are taxed under § 26-52-317 → except for food and food ingredients that are taxed under § 26-52-317

    Reiterates that food and food ingredients are exempt from additional excise taxes.

  • 26-52-317

    the gross receipts or gross proceeds taxes levied under subsection (c) of this section shall be levied at the rate of zero percent (0%) on the sale of food and food ingredients

    Establishes a zero percent tax rate on food and food ingredients.

  • 19-5-1103(b)

    26-52-302(c)

    Removes references generating property tax relief from food sales tax.

  • 19-5-1227(b)(3)

    § 26-52-302(d),

    Eliminates revenue from food sales tax as a source for the Educational Adequacy Fund.

  • 19-6-201(58)

    Seventy-six and six-tenths percent (76.6%) of all taxes, interest, penalties, and costs on taxes levied on the gross receipts or gross proceeds derived from the sale of food and food ingredients, § 26-52-317(c)(1)(A);

    Removes the enumeration of tax revenue from food sales in general revenues.

  • 19-6-201(60)

    Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received on taxes levied on the privilege of storing, using, distributing, or using food and food ingredients, § 26-53-145(c)(1)(A);

    Removes the enumeration of tax revenue from the use of food in general revenues.

Action History

  1. Died in Senate Committee at Sine Die adjournment.

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

  3. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 136 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (136)

136 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 377?
SB 377 is sponsored by Kendon Underwood and Bart Hester.
What is the current status of SB 377?
This bill died with 2025 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 377?
Track SB 377 free on One Click Politics — get push/email alerts when it moves.

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