The proposed bill aims to limit the regulation and taxation of lawn care devices by local governments in Arkansas. It introduces a new section to the Arkansas Code, specifically defining "lawn care device" as any object used for lawn care, maintenance, or landscaping that is powered by or consumes an energy source. The bill prohibits local governments from restricting the sale or use of these devices based on their energy source and from imposing any excise tax or fee related to the energy source used by the lawn care devices. However, it clarifies that local governments can still levy sales and use taxes on these devices regardless of the energy source.

Additionally, the bill allows local governments to purchase or use lawn care devices that utilize specific energy sources without restriction. This legislation is designed to ensure that residents and businesses have the freedom to use and sell lawn care devices without facing additional local regulations or taxes that could hinder their use.