This bill amends the law regarding sales and use tax reports by allowing members of the General Assembly to request such reports from the Department of Finance and Administration. Specifically, it modifies Arkansas Code 26-73-115 to enable both the chief executive officers of counties, cities, or towns and members of the General Assembly to request reports detailing businesses that remit sales and use taxes. The bill stipulates that the Department must provide the requested information within thirty calendar days.

Key changes include the removal of the term "requesting" in reference to governmental entities and the addition of specific conditions under which reports can be requested. The new language clarifies that a report can be requested either by the chief executive officer of a governmental entity or by a member of the General Assembly, with the requestor needing to identify the relevant businesses in the case of the latter. This expansion of access aims to enhance transparency and oversight regarding sales and use tax remittances.