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 are still allowed to levy sales and use taxes.

Additionally, the bill specifies that local governments are not restricted from purchasing or using lawn care devices that utilize specific energy sources, nor does it prevent them from enacting or enforcing noise ordinances. This legislation seeks to ensure that residents and businesses have the freedom to use lawn care devices without undue local government interference or financial burdens.