Stricken language would be deleted from and underlined language would be added to present law.
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State of Arkansas 1
95th General Assembly A Bill 2
Regular Session, 2025 HOUSE BILL 1472 3
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By: Representative Beaty Jr. 5
By: Senator Gilmore 6
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For An Act To Be Entitled 8
AN ACT TO CREATE SALES AND USE TAX EXEMPTIONS RELATED 9
TO AGRICULTURE AND TIMBER; TO CREATE A SALES AND USE 10
TAX EXEMPTION FOR PARTS PURCHASED TO REPAIR 11
AGRICULTURAL EQUIPMENT AND MACHINERY AND TIMBER 12
EQUIPMENT AND MACHINERY; TO CREATE A SALES AND USE 13
TAX EXEMPTION FOR PARTS AND SERVICES PURCHASED TO 14
REPAIR A GRAIN BIN; AND FOR OTHER PURPOSES. 15
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Subtitle 18
TO CREATE A SALES AND USE TAX EXEMPTION 19
FOR PARTS PURCHASED TO REPAIR 20
AGRICULTURAL EQUIPMENT AND MACHINERY AND 21
TIMBER EQUIPMENT AND MACHINERY AND PARTS 22
AND SERVICES PURCHASED TO REPAIR A GRAIN 23
BIN. 24
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 26
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SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4, is 28
amended to add an additional section to read as follows: 29
26-52-457. Parts to repair agricultural equipment and machinery or 30
timber equipment and machinery — Parts and services to repair grain bins. 31
(a) As used in this section: 32
(1) "Agricultural equipment and machinery" means implements used 33
exclusively and directly in a commercial agricultural production in this 34
state; and 35
(2) "Timber equipment and machinery" means implements used 36 HB1472
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exclusively in the commercial production, harvesting, or processing of timber 1
in this state. 2
(b) The gross receipts or gross proceeds derived from the sale of the 3
following are exempt from the gross receipts tax levied by this chapter and 4
the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, 5
§ 26-53-101 et seq.: 6
(1) Parts purchased to repair, either in whole or in part, 7
existing agricultural equipment and machinery or timber equipment and 8
machinery; and 9
(2) Parts and services purchased to repair, either in whole or 10
in part, a grain bin. 11
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SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on and 13
after January 1, 2026. 14
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