This bill amends the Arkansas Code concerning the levy of the gross receipts tax, specifically by providing a sales tax exemption for utility vegetation line management services. The new legal language specifies that the gross receipts tax will not apply to services performed in relation to vegetation line management, which includes activities such as tree and brush trimming, easement clearing, and the removal or disposal of wood waste and debris. The bill also defines key terms related to these services, such as "brush" and "vegetation line management services," to clarify the scope of the exemption.

Additionally, the bill establishes that the new provisions will take effect on the first day of the calendar quarter following its enactment. This change aims to support utility companies and related service providers by reducing their tax burden associated with necessary vegetation management activities, thereby potentially enhancing operational efficiency and safety in utility distribution and transmission.

Statutes affected:
HB 1804: 26-52-301(3)