Arkansas 2023 Regular Session

Arkansas House Bill HB1195

Introduced
1/23/23  
Refer
1/23/23  

Caption

To Amend The Sales Tax Levied On Certain Services; And To Exempt Residential Cleaning And Janitorial Work From The Sales Tax.

Impact

If enacted, HB1195 would significantly alter the financial obligations of households engaging cleaning services. By removing this sales tax from residential cleaning services, the state aims to lessen the financial burden on homeowners, particularly in the context of increasing living expenses. Moreover, this exemption might encourage more residents to hire cleaning services, potentially improving employment opportunities in that sector. However, there would also be implications regarding state revenue, as the removal of these tax contributions could impact funding for public services reliant on sales tax income, raising concerns among fiscal policymakers.

Summary

House Bill 1195 aims to amend the Arkansas sales tax laws by exempting residential cleaning and janitorial services from being subject to sales tax. The bill is sponsored by Representative L. Johnson and proposes changes to the Arkansas Code ยง 26-52-301(3)(D), specifically addressing the services that are levied with sales tax. With this change, the legislation would define residential cleaning work more clearly, including that it applies solely to single-family residences used as principal homes. As such, the proposed bill would enhance the financial landscape for homeowners who utilize these services, effectively reducing their overall expenditures related to cleaning and janitorial services in residential settings.

Contention

The discussion surrounding HB1195 could involve varying opinions from different stakeholders. Proponents may argue that affording tax exemptions for residential cleaning services supports families and enhances their quality of life, thereby reflecting positively on the state's image as being family-friendly. Conversely, opponents may express concern about the loss of sales tax revenue and how it could affect state budgeting and funding for essential services. Balancing the need for economic relief with the necessity to maintain adequate state revenues could be a central point of contention as the bill moves through the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

AR SB18

An Act For The Department Of Commerce - Division Of Workforce Services Appropriation For The 2024-2025 Fiscal Year.

AR SB80

To Amend The Revenue Stabilization Law; To Create Funds, To Repeal Funds, And To Make Transfers To And From Funds And Fund Accounts; And To Declare An Emergency.

AR HB1097

To Amend The Revenue Stabilization Law; To Create Funds, To Repeal Funds, And To Make Transfers To And From Funds And Fund Accounts; And To Declare An Emergency.

AR HR1009

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Act Of 2023 And To Prohibit Foreign-party-controlled Ownership Of A Digital Asset Mining Business.

AR SR2

To Authorize The Introduction Of A Nonappropriation Bill Amending The Revenue Stabilization Law, Creating Funds, Repealing Funds, And Making Transfers To And From Funds And Fund Accounts.

AR HR1011

To Authorize The Introduction Of A Nonappropriation Bill Amending The Revenue Stabilization Law, Creating Funds, Repealing Funds, And Making Transfers To And From Funds And Fund Accounts.

AR SB78

To Amend The Arkansas Data Centers Act Of 2023; To Prohibit Foreign-party-controlled Ownership Of A Digital Asset Mining Business; And To Declare An Emergency.

AR SR5

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Act Of 2023 And To Prohibit Foreign-party-controlled Ownership Of A Digital Asset Mining Business.

AR SB79

To Amend The Arkansas Data Centers Act Of 2023; To Provide For The Regulation Of Digital Asset Mining Businesses; And To Declare An Emergency.

AR SB22

An Act For The University Of Arkansas - System And Various Divisions Appropriation For The 2024-2025 Fiscal Year.

Similar Bills

No similar bills found.