Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas
2 94th General Assembly A Bill
3 Regular Session, 2023 HOUSE BILL 1796
4
5 By: Representative McCullough
6
7 For An Act To Be Entitled
8 AN ACT TO CREATE A SALES TAX HOLIDAY FOR ITEMS
9 RELATED TO THE SAFE STORAGE OF GUNS; TO CREATE A
10 SALES TAX HOLIDAY FOR GUN SAFES AND GUN SAFETY
11 DEVISES; AND FOR OTHER PURPOSES.
12
13
14 Subtitle
15 TO CREATE A SALES TAX HOLIDAY FOR GUN
16 SAFES AND GUN SAFETY DEVISES.
17
18
19 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
20
21 SECTION 1. DO NOT CODIFY. TEMPORARY LANGUAGE. Sales tax holiday for
22 gun safes and gun safety devices.
23 (a) As used in this section:
24 (1) “Gun safe” means a locking container or other enclosure
25 equipped with a padlock, key lock, combination lock, or other locking device
26 that is designed and intended for the secure storage of one (1) or more
27 firearms; and
28 (2) “Gun safety device” means an integral device to be equipped
29 or installed on a firearm that permits a user to program the firearm to
30 operate only for specified persons designated by the user through
31 computerized locking devices or other means integral to and permanently part
32 of the firearm.
33 (b) The gross receipts or gross proceeds derived from the sale of a
34 gun safe or a gun safety device are exempt from the gross receipts tax levied
35 by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the
36 compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
*JLL225* 03/29/2023 4:59:56 PM JLL225
 HB1796
1 26-53-101 et seq., from 12:01 a.m. on July 1, 2023, and ending at 11:59 p.m.
2 on June 30, 2024.
3
4 SECTION 2. DO NOT CODIFY. Rules.
5 (a) The Department of Finance and Administration shall promulgate
6 rules to implement and administer Section 1 of this act.
7 (b) When adopting the rules required under this section, the
8 department shall file the final rules with the Secretary of State for
9 adoption under § 25-15-204(f):
10 (1) On or before July 1, 2023; or
11 (2) If approval under § 10-3-309 has not occurred by July 1,
12 2023, as soon as practicable after approval under § 10-3-309.
13 (b) The department shall file the proposed rules with the Legislative
14 Council under § 10-3-309(c) sufficiently in advance of July 1, 2023, so that
15 the Legislative Council may consider the rules for approval before July 1,
16 2023.
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
2 03/29/2023 4:59:56 PM JLL225