Order

2025R: HB1716 ACT 498

TO AMEND THE LAW CONCERNING THE ASSESSMENT AND COLLECTION OF TAXES BY THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION; AND TO PROHIBIT THE ASSESSMENT OF SALES AND USE TAX IN CERTAIN CIRCUMSTANCES.

Latest action: Notification that HB1716 is now Act 498

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Sponsor	Role
Cavenaugh	lead
Caldwell	primary

When	Chamber	Action
Mar 10, 2025, 1:18 p.m. CT	House	Filed
Mar 10, 2025, 5:46 p.m. CT	House	Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
Mar 13, 2025, 1:18 p.m. CT	House	Returned by the Committee Do Pass
Mar 17, 2025, 2:22 p.m. CT	House	Read the third time and passed and ordered transmitted to the Senate. ·
Mar 17, 2025, 6:19 p.m. CT	Senate	Received from the House.
Mar 17, 2025, 6:19 p.m. CT	Senate	Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
Mar 31, 2025, 1:53 p.m. CT	Senate	Returned by the Committee, with the recommendation that it Do Pass
Apr 2, 2025, 1:58 p.m. CT	Senate	Read the third time and passed. ·
Apr 2, 2025, 1:58 p.m. CT	Senate	Returned to the House as passed.
Apr 2, 2025, 5:02 p.m. CT	House	Returned from the Senate as passed.
Apr 2, 2025, 5:02 p.m. CT	House	TO BE ENROLLED
Apr 3, 2025, 8:42 a.m. CT	House	Correctly enrolled and ordered transmitted to the Governor's Office.
Apr 8, 2025, 11:59 a.m. CT	House	Notification that HB1716 is now Act 498

Meetings

When	Meeting	Video
Mar 17, 2025, 1:30 p.m. CT	House Meeting · House	Video Add to Google Calendar Add to Apple Calendar
Mar 31, 2025, 10:30 a.m. CT	Senate Revenue and Taxation · Old Supreme Court	Video Add to Google Calendar Add to Apple Calendar
Apr 2, 2025, 1:00 p.m. CT	Senate Floor Session · Senate Chamber	Video Add to Google Calendar Add to Apple Calendar

No amendments stored.

Fiscal impact

DFA1 · Mar 13, 2025

Fiscal Impact Statement Bill: HB1716 Bill Subtitle: TO AMEND THE LAW CONCERNING THE ASSESSMENT AND COLLECTION OF TAXES BY THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION; AND TO PROHIBIT THE ASSESSMENT OF SALES AND USE TAX IN CERTAIN CIRCUMSTANCES. --------------------------------------------------------------------------------------------------------------------------------------- Sponsors: Rep. Cavenaugh and Sen. Caldwell Basic Change: HB1716 prohibits the Department of Finance and Administration (DFA) from issuing an assessment of sales or use tax against a taxpayer if that taxpayer has previously appealed an assessment or refund claim denial on the same tangible personal property and that property was determined to be exempt by: • The Office of Hearings and Appeals; • The Tax Appeals Commission; • A circuit court; or • The Arkansas Supreme Court. This prohibition does not apply when there is a material change in law as shown by: • A new law by the General Assembly; • An amendment or repeal of an existing law by the General Assembly; • A newly promulgated rule or amended rule approved by the Legislative Council under § 10-3-309; or • A subsequent decision by the Ar

Committee actions

Do Pass · Senate · Mar 31, 2025, 1:53 p.m. CT
Returned by the Committee, with the recommendation that it Do Pass
Do Pass · House · Mar 13, 2025, 1:18 p.m. CT
Returned by the Committee Do Pass

Floor roll calls

Senate · RCS 759

Wednesday, April 2, 2025 1:58:32 PM · arkleg

33Yea

0Nay

0Not voting

0Present

2Excused

Yea (33)

Excused (2)

J. Dismang
Stephanie Flowers (D)

House · RCS 594

Monday, March 17, 2025 2:22:03 PM · arkleg

94Yea

0Nay

6Not voting

0Present

0Excused

Yea (94)

Not voting (6)

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In the News

News stories that mention HB1716, found by bill number and title words and filtered for Arkansas coverage. Checked about every 12 hours for bills people follow.

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Last checked Nov 12, 2026, 4:50 p.m. CT.

AI Summary

HB1716 amends Arkansas Code § 26-18-401 concerning how the Secretary of the Department of Finance and Administration assesses and collects taxes. SECTION 1 The core provision prohibits the Secretary from subsequently assessing gross receipts or compensating use tax on a sale or purchase of tangible personal property if the taxpayer previously appealed an assessment and received a final decision granting exemption under the Gross Receipts Act or Compensating Tax Act. This protection applies when the prior successful appeal was decided by the Office of Hearings and Appeals, the Tax Appeals Commission, a circuit court, or the Supreme Court, provided that decision is not pending judicial review or overturned. The law further limits this protection to instances where the taxpayer uses the property in the same manner as previously determined exempt. The prohibition does not apply if there is a material change in law regarding the exemption qualifications, such as a new enactment by the General Assembly, an amendment to existing law, or a subsequent Supreme Court decision. This bill has successfully passed both chambers and was officially designated Act 498 on April 8, 2025.

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Cached Oct 6, 2026, 3:09 p.m. CT · google/gemma-4-e4b