Arkansas 2025 Regular Session

Arkansas Senate Bill SB605

Introduced
4/1/25  
Refer
4/1/25  
Report Pass
4/2/25  
Engrossed
4/7/25  

Caption

To Create The Delta Tetrahydrocannabinol Excise Tax Act; And To Tax Delta Tetrahydrocannabinol Products.

Impact

If enacted, SB605 would significantly alter the regulatory landscape surrounding the sale of tetrahydrocannabinol products in Arkansas. By instituting this excise tax, the state could potentially see a boost in revenue that could be allocated to various public services. However, it may also raise prices for consumers, impacting the affordability and accessibility of these products. The tax could also influence the market dynamics, potentially driving some sellers out of the business due to increased financial burdens or leading consumers to seek products in states with more favorable regulation.

Summary

Senate Bill 605, known as the Delta Tetrahydrocannabinol Excise Tax Act, proposes the imposition of a 50% excise tax on the sale of delta tetrahydrocannabinol products within Arkansas. The bill establishes a framework for taxing products that contain specific levels of tetrahydrocannabinol (THC) derived from hemp. This initiative aims to generate additional revenue for state funds, reflecting the growing market for hemp-derived products and their psychoactive components in Arkansas. The act specifies how this tax is to be collected, reported, and remitted, largely mirroring the existing procedures under the Arkansas Gross Receipts Act of 1941.

Contention

Notable points of contention surrounding SB605 include concerns over the financial implications for local businesses and consumers. Critics may argue that a 50% excise tax could make delta tetrahydrocannabinol products prohibitively expensive, thereby discouraging legal purchases and pushing consumers toward unregulated markets. Additionally, there will likely be debates regarding the appropriateness and effectiveness of taxing hemp-derived products, with proponents emphasizing the need for regulation and taxation while opponents warn against excess taxation's potential to stifle emerging markets.

Companion Bills

No companion bills found.

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