The proposed bill aims to create a sales and use tax exemption for specific items and services sold to cemeteries in Arkansas. It introduces a new section, 26-52-455, to the Arkansas Code, which specifies that the gross receipts from the sale of maintenance services for cemetery grounds, maintenance equipment, and computer software and hardware used for cemetery management are exempt from both the gross receipts tax and the compensating use tax. The bill outlines various services and items that qualify for this exemption, including lawn care services, landscaping, and vehicles used for cemetery maintenance.

Additionally, the bill establishes that the effective date for this exemption will be the first day of the calendar quarter following its enactment. This legislative change is intended to alleviate the financial burden on cemeteries by reducing their tax liabilities related to essential maintenance and operational services.