Stricken language would be deleted from and underlined language would be added to present law.
Act 720 of the Regular Session
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State of Arkansas 1
95th General Assembly A Bill 2
Regular Session, 2025 SENATE BILL 577 3
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By: Senator J. Petty 5
By: Representatives Hall, Puryear 6
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For An Act To Be Entitled 8
AN ACT TO AMEND THE LAW CONCERNING LOCAL SALES AND 9
USE TAXES; TO REQUIRE THE DEPARTMENT OF FINANCE AND 10
ADMINISTRATION TO NOTIFY LOCAL GOVERNMENTS CONCERNING 11
SALES AND USE TAXES THAT ARE SET TO EXPIRE; AND FOR 12
OTHER PURPOSES. 13
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Subtitle 16
TO AMEND THE LAW CONCERNING LOCAL SALES 17
AND USE TAXES; AND TO REQUIRE THE 18
DEPARTMENT OF FINANCE AND ADMINISTRATION 19
TO NOTIFY LOCAL GOVERNMENTS CONCERNING 20
SALES AND USE TAXES THAT ARE SET TO 21
EXPIRE. 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 § 26-74-208(b)(3)(D), concerning the form of 26
the ballot for levying a county sales and use tax for capital improvements, 27
is amended to add an additional subdivision to read as follows: 28
(iii)(a) At least one hundred twenty (120) days 29
before the expiration of a sales and use tax levied under this subchapter, 30
the Department of Finance and Administration shall notify the county quorum 31
court of the county that levied the tax concerning the expiration of the 32
sales and use tax. 33
(b) The notification required under 34
subdivision (b)(3)(D)(iii)(a) of this section shall state the: 35
(1) Current expiration date of the sales 36 SB577
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and use tax; and 1
(2) Specific requirements under this 2
subchapter for extending the sales and use tax. 3
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SECTION 2. Arkansas Code § 26 -74-308(b)(3)(D), concerning the form of 5
the ballot for levying a county sales and use tax for capital improvements, 6
is amended to add an additional subdivision to read as follows: 7
(iii)(a) At least one hundred twenty (120) days 8
before the expiration of a sales and use tax levied under this subchapter, 9
the Department of Finance and Administration shall notify the county quorum 10
court of the county that levied the tax concerning the expiration of the 11
sales and use tax. 12
(b) The notification required under 13
subdivision (b)(3)(D)(iii)(a) of this section shall state the: 14
(1) Current expiration date of the sales 15
and use tax; and 16
(2) Specific requirements under this 17
subchapter for extending the sales and use tax. 18
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SECTION 3. Arkansas Code § 26 -74-603(c), concerning the call for a tax 20
election for a county sales and use tax for capital improvements of a 21
community college, is amended to add an additional subdivision to read as 22
follows: 23
(5)(A) At least one hundred twenty (120) days before the 24
expiration of a sales and use tax levied under this subchapter, the 25
Department of Finance and Administration shall notify the county quorum court 26
of the county that levied the tax concerning the expiration of the sales and 27
use tax. 28
(B) The notification required under subdivision (c)(5)(A) 29
of this section shall state the: 30
(i) Current expiration date of the sales and use 31
tax; and 32
(ii) Specific requirements under this subchapter for 33
extending the sales and use tax. 34
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SECTION 4. Arkansas Code § 26 -75-208(b)(3)(D), concerning the election 36 SB577
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required for levying a city sales and use tax for capital improvements, is 1
amended to add an additional subdivision to read as follows: 2
(iii)(a) At least one hundred twenty (120) days 3
before the expiration of a sales and use tax levied under this subchapter, 4
the Department of Finance and Administration shall notify the governing body 5
of the city that levied the sales and use tax concerning the expiration of 6
the sales and use tax. 7
(b) The notification required under 8
subdivision (b)(3)(D)(iii)(a) of this section shall state the: 9
(1) Current expiration date of the sales 10
and use tax; and 11
(2) Specific requirements under this 12
subchapter for extending the sales and use tax. 13
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SECTION 5. Arkansas Code § 26-75-308(c)(3)(D), concerning the election 15
to approve a city sales and use tax for capital improvements, is amended to 16
add an additional subdivision to read as follows: 17
(iii)(a) At least one hundred twenty (120) days 18
before the expiration of a sales and use tax levied under this subchapter, 19
the Department of Finance and Administration shall notify the governing body 20
of the city that levied the sales and use tax concerning the expiration of 21
the sales and use tax. 22
(b) The notification required under 23
subdivision (c)(3)(D)(iii)(a) of this section shall state the: 24
(1) Current expiration date of the sales 25
and use tax; and 26
(2) Specific requirements under this 27
subchapter for extending the sales and use tax. 28
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SECTION 6. Arkansas Code § 26 -82-104(b)(3)(D), concerning the election 30
on the levy of a sales and use tax under the Local Sales and Use Tax Economic 31
Development Project Funding Act, is amended to add an additional subdivision 32
to read as follows: 33
(iii)(a) At least one hundred twenty (120) days 34
before the expiration of a sales and use tax levied under this subchapter, 35
the Department of Finance and Administration shall notify the levying entity 36 SB577
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concerning the expiration of the sales and use tax. 1
(b) The notification required under 2
subdivision (b)(3)(D)(iii)(a) of this section shall state the: 3
(1) Current expiration date of the sales 4
and use tax; and 5
(2) Specific requirements under this 6
subchapter for extending the sales and use tax. 7
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APPROVED: 4/16/25 10
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