Arkansas 2023 Regular Session

Arkansas Senate Bill SB540

Introduced
3/29/23  
Refer
3/29/23  

Caption

To Create A Sales And Use Tax Exemption For Certain Items Related To Human Burial; And To Exempt A Portion Of The Purchase Price Of A Casket, Burial Vault, Casket Insert, Or Cremation Urn From Sales And Use Tax.

Impact

The introduction of SB540 has implications for state tax laws, especially concerning the fiscal responsibilities of the local government. By exempting these essential burial items from sales tax, the bill seeks to alleviate some of the financial burdens imposed on families during the grieving process. This measure could encourage larger purchases of burial products as families may be more inclined to choose quality items without the added tax burden. Moreover, it signals the need for balance between tax revenue and social support for grieving families.

Summary

Senate Bill 540 is designed to provide financial relief for families dealing with the costs associated with human burial. Specifically, it aims to create a sales and use tax exemption for certain items such as caskets, burial vaults, casket inserts, and cremation urns. Under this bill, the first $1,000 of gross receipts from the sale of these items would be exempt from the sales and compensating use tax, which will reduce the overall costs incurred by families during a challenging time.

Contention

Despite its intent to provide support, the bill could face some contention. Critics may argue that the tax exemption could negatively impact state revenue, particularly in the context of balancing budgets that might rely on sales tax income. Additionally, some may question whether a sales tax exemption is the most effective method for assisting families, advocating instead for broader reforms in funeral affordability. The bill's potential to create discrepancies in revenue collection could also lead to debates among policymakers about the appropriate allocation of funds and resource management.

Companion Bills

No companion bills found.

Previously Filed As

AR SB36

An Act For The Department Of Parks, Heritage, And Tourism - State Parks And Tourism Divisions Appropriation For The 2024-2025 Fiscal Year.

AR SB17

An Act For The Department Of Human Services - Division Of Aging, Adult, And Behavioral Health Services Appropriation For The 2024-2025 Fiscal Year.

AR HB1064

An Act For The Department Of Finance And Administration Appropriation For The 2024-2025 Fiscal Year.

AR HB1074

An Act For The Department Of Human Services - Secretary's Office Appropriation For The 2024-2025 Fiscal Year.

AR HB1067

An Act For The Department Of Parks, Heritage, And Tourism - Division Of Heritage Appropriation For The 2024-2025 Fiscal Year.

AR SB23

An Act For The Department Of Commerce - State Insurance Department Appropriation For The 2024-2025 Fiscal Year.

AR SB43

An Act For The Department Of Human Services - Division Of Developmental Disabilities Services Appropriation For The 2024-2025 Fiscal Year.

AR HB1013

An Act For The Department Of Corrections - Division Of Correction Appropriation For The 2024-2025 Fiscal Year.

AR SB45

An Act For The Department Of Human Services - Division Of Youth Services Appropriation For The 2024-2025 Fiscal Year.

AR SB19

An Act For The Department Of Human Services - Division Of Medical Services Appropriation For The 2024-2025 Fiscal Year.

Similar Bills

No similar bills found.