Arkansas Senate Bill SB541

Arkansas 2023 Regular Session

• Introduced: 3/29/23
• Refer: 3/29/23
• Failed: 5/1/23

Caption

To Create A Sales And Use Tax Exemption For Certain Items And Services Sold To A Cemetery.

Impact

If enacted, SB541 will amend the Arkansas Code Title 26, Chapter 52, providing cemeteries with a tax exemption on various maintenance services, including lawn care and landscaping. This change is expected to ease the financial burden on cemeteries, allowing them to allocate resources towards preserving the dignity and upkeep of burial grounds. By alleviating tax liabilities on necessary services and items, the bill may promote better maintenance of these sites, ensuring they remain respectful places for remembrance.

Summary

Senate Bill 541 aims to create a sales and use tax exemption for particular items and services sold to cemeteries in Arkansas. The bill specifically exempts the gross receipts from the sale of maintenance services for cemetery grounds utilized for burial, maintenance equipment, and software used for cemetery management. It seeks to provide financial relief to cemeteries regarding essential services and items necessary for maintaining burial sites and managing cemetery operations effectively.

Contention

There may be points of contention regarding the implications of such tax exemptions, particularly regarding state revenue. Some lawmakers may express concern that providing tax exemptions could lead to a decrease in state revenues, which could impact funding for various public services. While proponents advocate for the financial relief it would provide to cemeteries, critics could argue about the precedence it sets for other sectors seeking similar tax measures, raising broader issues of tax fairness and equity.