Stricken language would be deleted from and underlined language would be added to present law.
*JLL181* 03/06/2025 9:25:44 AM JLL181
State of Arkansas 1
95th General Assembly A Bill 2
Regular Session, 2025 HOUSE BILL 1699 3
4
By: Representatives McCullough, Vaught 5
By: Senator C. Tucker 6
7
For An Act To Be Entitled 8
AN ACT TO AMEND THE SALES TAX HOLIDAY; TO ADD FIREARM 9
SAFETY DEVICES AND FIREARM STORAGE DEVICES TO THE 10
SALES TAX HOLIDAY; TO DECLARE AN EMERGENCY; AND FOR 11
OTHER PURPOSES. 12
13
14
Subtitle 15
TO ADD FIREARM SAFETY DEVICES AND 16
FIREARM STORAGE DEVICES TO THE SALES TAX 17
HOLIDAY; AND TO DECLARE AN EMERGENCY. 18
19
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 20
21
SECTION 1. Arkansas Code § 26 -52-444(a), concerning the definitions 22
used in relation to the sales tax holiday, is amended to add additional 23
subdivisions to read as follows: 24
(7)(A) "Firearm safety device" means a device to be equipped or 25
installed on a firearm designed to prevent unauthorized access to the firearm 26
or to prevent it from being operated without first deactivating the device. 27
(B) "Firearm safety device" does not include a firearm 28
sold with a firearm safety device already installed on the firearm; and 29
(8) "Firearm storage device" means a container or enclosure 30
designed for the principal purpose of safely storing a firearm and secured by 31
a combination lock, key lock, or lock based on biometric information which 32
once locked is incapable of being opened without the combination, key, or 33
biometric information respectively. 34
35
SECTION 2. Arkansas Code § 26 -52-444(b), concerning the items subject 36 HB1699
2 03/06/2025 9:25:44 AM JLL181
to the sales tax holiday, is amended to add additional subdivisions to read 1
as follows: 2
(7) Firearm safety device; and 3
(8) Firearm storage device. 4
5
SECTION 3. EMERGENCY CLAUSE. It is found and determined by the 6
General Assembly of the State of Arkansas that the sales tax holiday occurs 7
the first weekend of August each year; that the Department of Finance and 8
Administration must provide sellers at least sixty -days' notice of any 9
changes to the sales tax holiday, which means the department must notify 10
sellers by June 1, 2025, of the addition of firearm safety devices and 11
firearm storage devices to the sales tax holiday; and that this act is 12
immediately necessary because there is a mental health crisis in the state, 13
and this act will help prevent tragic deaths in the state by incentivizing 14
the purchase of firearm safety devices and firearm storage devices during the 15
sales tax holiday. Therefore, an emergency is declared to exist, and this act 16
being immediately necessary for the preservation of the public peace, health, 17
and safety shall become effective on: 18
(1) The date of its approval by the Governor; 19
(2) If the bill is neither approved nor vetoed by the Governor, 20
the expiration of the period of time during which the Governor may veto the 21
bill; or 22
(3) If the bill is vetoed by the Governor and the veto is 23
overridden, the date the last house overrides the veto. 24
25
26
27
28
29
30
31
32
33
34
35
36