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 SENATE BILL 274 3
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By: Senator D. Wallace 5
By: Representative Joey Carr 6
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For An Act To Be Entitled 8
AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR 9
CERTAIN ITEMS RELATED TO HUMAN BURIAL; TO EXEMPT A 10
PORTION OF THE PURCHASE PRICE OF A CASKET, BURIAL 11
VAULT, OR MONUMENT FROM SALES AND USE TAX; AND FOR 12
OTHER PURPOSES. 13
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Subtitle 16
TO CREATE A SALES AND USE TAX EXEMPTION 17
FOR CERTAIN ITEMS RELATED TO HUMAN 18
BURIAL; AND TO EXEMPT A PORTION OF THE 19
PURCHASE PRICE OF A CASKET, BURIAL 20
VAULT, OR MONUMENT FROM SALES AND USE 21
TAX. 22
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 24
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SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4, is 26
amended to add an additional section to read as follows: 27
26-52-457. Caskets, burial vaults, and monuments. 28
(a) The first one thousand dollars ($1,000) of the gross receipts or 29
gross proceeds derived from the sale of the following are exempt from the 30
gross receipts tax levied by this chapter and the compensating use tax levied 31
by the Arkansas Compensating Tax Act of 1949, ยง 26 -53-101 et seq.: 32
(1) A casket; 33
(2) A burial vault; or 34
(3) A monument. 35
(b) The exemption provided under subsection (a) of this section may be 36 SB274
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administered as a rebate. 1
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SECTION 2. DO NOT CODIFY. EFFECTIVE DATE. Section 1 of this act is 3
effective on the first day of the calendar quarter following the effective 4
date of this act. 5
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