| 6 | 4 | | 95th General Assembly A Bill 2 |
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| 7 | 5 | | Regular Session, 2025 HOUSE BILL 1075 3 |
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| 8 | 6 | | 4 |
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| 9 | 7 | | By: Representative Ray 5 |
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| 10 | 8 | | By: Senator J. Bryant 6 |
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| 11 | 9 | | 7 |
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| 12 | 10 | | For An Act To Be Entitled 8 |
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| 13 | 11 | | AN ACT TO LIMIT THE REGULATION AND TAXATION OF LAWN 9 |
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| 14 | 12 | | CARE DEVICES; TO PROHIBIT A LOCAL GOVERNMENT FROM 10 |
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| 15 | 13 | | REGULATING THE SALE OR USE OF A LAWN CARE DEVICE OR 11 |
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| 16 | 14 | | IMPOSING A TAX OR FEE ON THE USE OF A LAWN CARE 12 |
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| 17 | 15 | | DEVICE IN CERTAIN CIRCUMSTANCES; AND FOR OTHER 13 |
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| 18 | 16 | | PURPOSES. 14 |
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| 19 | 17 | | 15 |
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| 20 | 18 | | 16 |
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| 21 | 19 | | Subtitle 17 |
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| 22 | 20 | | TO PROHIBIT A LOCAL GOVERNMENT FROM 18 |
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| 23 | 21 | | REGULATING THE SALE OR USE OF A LAWN 19 |
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| 24 | 22 | | CARE DEVICE OR IMPOSING A TAX OR FEE ON 20 |
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| 25 | 23 | | THE USE OF A LAWN CARE DEVICE IN CERTAIN 21 |
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| 26 | 24 | | CIRCUMSTANCES. 22 |
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| 27 | 25 | | 23 |
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| 28 | 26 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 24 |
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| 29 | 27 | | 25 |
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| 30 | 28 | | SECTION 1. Arkansas Code Title 14, Chapter 1, Subchapter 111, is 26 |
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| 31 | 29 | | amended to add an additional section to read as follows: 27 |
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| 32 | 30 | | 14-1-111. Prohibition on limiting certain lawn care devices – 28 |
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| 33 | 31 | | Definitions. 29 |
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| 34 | 32 | | (a) As used in this section: 30 |
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| 35 | 33 | | (1) "Lawn care device" means an object used for lawn care, 31 |
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| 36 | 34 | | maintenance, or landscaping that is powered by an energy source or consumes 32 |
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| 37 | 35 | | an energy source to accomplish a significant part of the intended function of 33 |
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| 38 | 36 | | the object; and 34 |
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| 39 | 37 | | (2) "Local government" means: 35 |
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| 45 | 41 | | (B) A city of the first class, a city of the second class, 1 |
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| 46 | 42 | | or an incorporated town; or 2 |
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| 47 | 43 | | (C) An instrumentality of a county, a city of the first 3 |
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| 48 | 44 | | class, a city of the second class, or an incorporated town. 4 |
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| 49 | 45 | | (b) A local government shall not: 5 |
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| 50 | 46 | | (1) Restrict the use or sale of a lawn care device to a private 6 |
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| 51 | 47 | | person or entity based on the energy source that is used to power the lawn 7 |
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| 52 | 48 | | care device or that is consumed by the lawn care device; or 8 |
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| 53 | 49 | | (2)(A) Impose an excise tax or other fee on the use of a lawn 9 |
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| 54 | 50 | | care device based on the energy source that is used to power the lawn care 10 |
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| 55 | 51 | | device or that is consumed by the lawn care device. 11 |
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| 56 | 52 | | (B) Subdivision (b)(2)(A) of this section does not 12 |
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| 57 | | - | prohibit a local government from levying a sales and use tax. 13 |
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| 58 | | - | (c) This section does not prohibit a local government from: 14 |
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| 59 | | - | (1) Purchasing or using a lawn care device that uses a 15 |
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| 60 | | - | particular energy source; or 16 |
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| 61 | | - | (2) Enacting or enforcing a noise ordinance. 17 |
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| 62 | | - | 18 |
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| 63 | | - | /s/Ray 19 |
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| 53 | + | prohibit a local government from levying a sales and use tax on a lawn care 13 |
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| 54 | + | device regardless of whether the tax is based on the energy source that is 14 |
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| 55 | + | used to power the lawn care device or that is consumed by the lawn care 15 |
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| 56 | + | device. 16 |
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| 57 | + | (c) This section does not prohibit a local government from purchasing 17 |
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| 58 | + | or using a lawn care device that uses a particular energy source. 18 |
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| 59 | + | 19 |
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