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2025R: SB338
TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR STUDENT FARMERS; AND TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR CERTAIN PRODUCTS AND SERVICES TO BE USED IN RELATION TO A PROJECT FOR A YOUTH FARMING PROGRAM.
Latest action: Died in Senate Committee at Sine Die adjournment.
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| Sponsor | Role |
|---|---|
| Hill | lead |
| Schulz | primary |
| When | Chamber | Action |
|---|---|---|
| Feb 27, 2025, 1:07 p.m. CT | Senate | Filed |
| Feb 27, 2025, 2:19 p.m. CT | Senate | Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE |
| May 5, 2025, 4:01 p.m. CT | Senate | Died in Senate Committee at Sine Die adjournment. |
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Fiscal impact
DFA1 · Apr 2, 2025
Fiscal Impact Statement
Bill: SB338
Bill Subtitle: TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR STUDENT FARMERS; AND
TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR CERTAIN PRODUCTS AND SERVICES
TO BE USED IN RELATION TO A PROJECT FOR A YOUTH FARMING PROGRAM.
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Sponsors:
Sen. Hill and Rep. Schulz
Basic Change:
SB338 creates a sales and use tax exemption for certain qualifying purchases made by a student
farmer related to a project for a youth farming program.
To qualify as a student farmer, an individual must:
• Be under the age of 23;
• Be enrolled in a youth farming program; and
• Obtain a sales and use tax exemption certificate from the Department of Finance and
Administration by submitting a statement signed by the individual requesting the exemption and by
the agricultural educator, advisor, or club leader of the youth farming program in which the
individual is enrolled.
A youth farming program is defined as:
• A chapter of the Arkansas Division of the Future Farmers of America or other program in the state
established by or affiliated with the Arkan
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In the News
News stories that mention SB338, found by bill number and title words and filtered for Arkansas coverage. Checked about every 12 hours for bills people follow.
- Farmers’ sales tax exemption card now available
Talk Business & Politics · Jan 6, 2026 - New Arkansas law simplifies sales tax exemptions for farmers
FOX16.com · Jan 6, 2026 - Arkansas farmers can get new card for sales tax exemptions on essential farming supplies
KATV · Jan 5, 2026 - New card streamlines sales tax exemptions for Arkansas farmers
White River Now · Jan 5, 2026 - Sales tax exemption card available for Arkansas farmers
KARK · Jan 5, 2026
Last checked Nov 12, 2026, 10:23 a.m. CT.
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