| 1 | 1 | | Stricken language would be deleted from and underlined language would be added to present law. |
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| 2 | 2 | | *JLL309* 03/14/2025 2:59:35 PM JLL309 |
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| 3 | 3 | | State of Arkansas 1 |
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| 4 | 4 | | 95th General Assembly A Bill 2 |
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| 5 | 5 | | Regular Session, 2025 HOUSE BILL 1804 3 |
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| 6 | 6 | | 4 |
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| 7 | 7 | | By: Representative Ray 5 |
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| 8 | 8 | | By: Senator J. Petty 6 |
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| 9 | 9 | | 7 |
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| 10 | 10 | | For An Act To Be Entitled 8 |
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| 11 | 11 | | AN ACT TO AMEND THE LAW CONCERNING THE LEVY OF THE 9 |
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| 12 | 12 | | GROSS RECEIPTS TAX, AS AFFIRMED BY REFERRED ACT 19 OF 10 |
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| 13 | 13 | | 1958; TO PROVIDE A SALES TAX EXEMPTION FOR UTILITY 11 |
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| 14 | 14 | | VEGETATION LINE MANAGEMENT SERVICES; AND FOR OTHER 12 |
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| 15 | 15 | | PURPOSES. 13 |
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| 16 | 16 | | 14 |
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| 17 | 17 | | 15 |
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| 18 | 18 | | Subtitle 16 |
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| 19 | 19 | | TO AMEND THE LAW CONCERNING THE LEVY OF 17 |
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| 20 | 20 | | THE GROSS RECEIPTS TAX, AS AFFIRMED BY 18 |
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| 21 | 21 | | REFERRED ACT 19 OF 1958; TO PROVIDE A 19 |
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| 22 | 22 | | SALES TAX EXEMPTION FOR UTILITY 20 |
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| 23 | 23 | | VEGETATION LINE MANAGEMENT SERVICES. 21 |
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| 24 | 24 | | 22 |
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| 25 | 25 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 23 |
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| 26 | 26 | | 24 |
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| 27 | 27 | | SECTION 1. Arkansas Code ยง 26 -52-301(3)(B), concerning the levy of the 25 |
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| 28 | 28 | | sales tax, is amended to add an additional subdivision to read as follows: 26 |
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| 29 | 29 | | (ix)(a) The gross receipts tax levied by this 27 |
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| 30 | 30 | | chapter does not apply to vegetation line management services performed by 28 |
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| 31 | 31 | | mechanical or manual means in a substation, utility distribution or 29 |
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| 32 | 32 | | transmission line easement, or right -of-way. 30 |
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| 33 | 33 | | (b) As used in this subdivision (3)(B)(ix): 31 |
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| 34 | 34 | | (1) "Brush" means: 32 |
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| 35 | 35 | | (A) The trimmings from a tree; or 33 |
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| 36 | 36 | | (B) A woody species that if left 34 |
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| 37 | 37 | | to grow would grow into a tree; and 35 |
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| 38 | 38 | | (2) "Vegetation line management 36 HB1804 |
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| 39 | 39 | | |
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| 40 | 40 | | 2 03/14/2025 2:59:35 PM JLL309 |
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| 41 | 41 | | services" includes without limitation: 1 |
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| 42 | 42 | | (A) The services of tree and brush 2 |
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| 43 | 43 | | trimming or removal from a floor, side wall, overhead, or structure; 3 |
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| 44 | 44 | | (B) Easement or right -of-way 4 |
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| 45 | 45 | | clearing; 5 |
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| 46 | 46 | | (C) Tree, brush, wood waste, or 6 |
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| 47 | 47 | | debris removal or disposal, including without limitation by mulching, 7 |
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| 48 | 48 | | chipping, shredding, brush hogging, mowing, stump grinding, hauling, or 8 |
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| 49 | 49 | | pickup; 9 |
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| 50 | 50 | | (D) Chemical or herbicide 10 |
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| 51 | 51 | | application or spraying, including without limitation stump and vine 11 |
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| 52 | 52 | | treatment; and 12 |
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| 53 | 53 | | (E) Trimming of vines or 13 |
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| 54 | 54 | | vegetation from utility structures, including without limitation power lines, 14 |
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| 55 | 55 | | gas lines, posts, poles, guy wires, pole braces, meters, and conductors. 15 |
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| 56 | 56 | | 16 |
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| 57 | 57 | | SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the 17 |
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| 58 | 58 | | first day of the calendar quarter following the effective date of this act. 18 |
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