Filed amendments on record: H1 (House) by Underwood, filed Mar 13, 2025, 5:32 p.m. CT: Hall of the House of Representatives 95th General Assembly - Regular Session, 2025 Amendment Form ______________________________________________________________________ Subtitle of House Bill 1685 TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE; S1 (Senate) by Hester, filed Apr 8, 2025, 10:45 a.m. CT: ARKANSAS SENATE 95th General Assembly - Regular Session, 2025 Amendment Form ______________________________________________________________________ Subtitle of House Bill 1685 TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD; S2 (Senate) by Hester, filed Apr 9, 2025, 5:15 p.m. CT: ARKANSAS SENATE 95th General Assembly - Regular Session, 2025 Amendment Form ______________________________________________________________________ Subtitle of House Bill 1685 TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD; H2 (House) by Underwood, filed Mar 31, 2025, 1:35 p.m. CT: Hall of the House of Representatives 95th General Assembly - Regular Session, 2025 Amendment Form ______________________________________________________________________ Subtitle of House Bill 1685 TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE.
| Number | Chamber | Sponsor | Introduced |
|---|
| H1 |
House | Underwood | Mar 13, 2025, 5:32 p.m. CT |
| S1 |
Senate | Hester | Apr 8, 2025, 10:45 a.m. CT |
| S2 |
Senate | Hester | Apr 9, 2025, 5:15 p.m. CT |
| H2 |
House | Underwood | Mar 31, 2025, 1:35 p.m. CT |
Fiscal impact
DFA1
· Mar 10, 2025
Fiscal Impact Statement
Bill: HB1685
Bill Subtitle: TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW
CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS
AFFIRMED BY REFERRED ACT 19 OF 1958; AND TO EXEMPT GROCERIES FROM STATE
SALES AND USE TAXES.
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Sponsors:
Rep. Underwood and Sen. Hester
Basic Change:
HB1685 creates the Grocery Tax Relief Act to provide a state sales and use tax exemption for the sale
of food and food ingredients. HB1685 provides that "[t]he gross receipts or gross proceeds derived
from the sale of food and food ingredients are subject to municipal and county gross receipts taxes."
Under current law, food and food ingredients are taxed at the rate of 0.125%, which is levied under
Amendment 75 of the Arkansas Constitution. The levy under Amendment 75 only applies to the sale of
goods and services that are otherwise subject to sales or use tax. Under HB1685, food and food
ingredients would no longer be subject to the current 0.125% state tax levied under Amendment 75.
The bill retains the current definition
DFA2
· Apr 9, 2025
Fiscal Impact Statement
Bill: HB1685 Amendment Number: S1
Bill Subtitle: TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW
CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS
AFFIRMED BY REFERRED ACT 19 OF 1958; AND TO EXEMPT GROCERIES FROM STATE
SALES AND USE TAXES.
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Sponsors:
Reps. Underwood, McCollum, Ray, Achor, Barker, Beaty, Bentley, Breaux, Brooks, A. Brown, K.
Brown, M. Brown, N. Burkes, R. Burkes, John Carr, Cavenaugh, Crawford, Evans, Furman,
Gazaway, Gonzales, Gramlich, Hawk, Hollowell, Long, Lundstrum, McAlindon, McClure,
McElroy, B. McKenzie, J. Moore, Painter, Pilkington, J. Richardson, R. Scott Richardson, Rose,
Rye, Torres, Vaught, and Wooldridge
Sen. Hester
Basic Change:
Senate Amendment No. 1 --- HB1685-S1 reincludes existing language to define "food," "food
ingredients," and "prepared food" in the context of use tax. The definitions match the sales tax
definitions for the same terms under Section 9 of the bill.
House Amendment No. 2 --- HB1685-H2 provides that local sales and use taxes would continue to
DFA3
· Apr 10, 2025
Fiscal Impact Statement
Bill: HB1685 Amendment Number: S2
Bill Subtitle: TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW
CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS
AFFIRMED BY REFERRED ACT 19 OF 1958; AND TO EXEMPT GROCERIES FROM STATE
SALES AND USE TAXES.
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Sponsors:
Reps. Underwood, McCollum, Ray, Achor, Barker, Beaty, Bentley, Breaux, Brooks, A. Brown, K.
Brown, M. Brown, N. Burkes, R. Burkes, John Carr, Cavenaugh, Crawford, Evans, Furman,
Gazaway, Gonzales, Gramlich, Hawk, Hollowell, Long, Lundstrum, McAlindon, McClure,
McElroy, B. McKenzie, J. Moore, Painter, Pilkington, J. Richardson, R. Scott Richardson, Rose,
Rye, Torres, Vaught, and Wooldridge
Sen. Hester
Basic Change:
Senate Amendment No. 2 --- HB1685-S2 amends the bill so that the border city 1% sales and use tax
levied under §§ 26-52-303, -606 and -607 would continue to be collected on sales of food and food
ingredients. The City of Texarkana is the only city that levies this sales and use tax.
Senate Amendment No. 1 --- HB1685-S1 reincludes existing
