Stricken language would be deleted from and underlined language would be added to present law.
Act 125 of the Regular Session
1 State of Arkansas
2 93rd General Assembly A Bill
3 Regular Session, 2021 HOUSE BILL 1026
4
5 By: Representatives Cavenaugh, Barker, M. Davis, M. Gray, Vaught
6 By: Senator B. Johnson
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8 For An Act To Be Entitled
9 AN ACT TO CLARIFY THE SALES AND USE TAX EXEMPTION FOR
10 FIRE PROTECTION EQUIPMENT AND EMERGENCY EQUIPMENT FOR
11 A VOLUNTEER FIRE DEPARTMENT; TO CLARIFY THAT CERTAIN
12 APPEARANCE FEES ARE NOT CONSIDERED COMPENSATION FOR
13 THE PURPOSE OF DETERMINING WHETHER A FIRE DEPARTMENT
14 IS ELIGIBLE FOR THE SALES AND USE TAX EXEMPTION FOR
15 FIRE PROTECTION EQUIPMENT AND EMERGENCY EQUIPMENT FOR
16 A VOLUNTEER FIRE DEPARTMENT; AND FOR OTHER PURPOSES.
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19 Subtitle
20 TO CLARIFY THAT CERTAIN APPEARANCE FEES
21 ARE NOT COMPENSATION FOR THE PURPOSE OF
22 DETERMINING ELIGIBILITY FOR THE SALES AND
23 USE TAX EXEMPTION FOR FIRE PROTECTION
24 EQUIPMENT AND EMERGENCY EQUIPMENT.
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27 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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29 SECTION 1. Arkansas Code 26-52-434, concerning the sales tax
30 exemption for fire protection equipment and emergency equipment, is amended
31 to add an additional subsection to read as follows:
32 (c)(1) The receipt of an appearance fee of fifty dollars ($50.00) or
33 less by a volunteer fire fighter is not compensation for purposes of
34 determining whether a fire department is a volunteer fire department under
35 this section.
36 (2) As used in this subsection, "appearance fee" means moneys
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1 received by a volunteer fire fighter for training, practice, or the
2 reimbursement of expenses associated with responding to a fire.
3
4 SECTION 2. Arkansas Code 26-53-142, concerning the use tax exemption
5 for fire protection equipment and emergency equipment, is amended to add an
6 additional subsection to read as follows:
7 (c)(1) The receipt of an appearance fee of fifty dollars ($50.00) or
8 less by a volunteer fire fighter is not compensation for purposes of
9 determining whether a fire department is a volunteer fire department under
10 this section.
11 (2) As used in this subsection, "appearance fee" means moneys
12 received by a volunteer fire fighter for training, practice, or the
13 reimbursement of expenses associated with responding to a fire.
14
15 SECTION 3. EFFECTIVE DATE. Sections 1 and 2 of this act are effective
16 on the first day of the calendar quarter following the effective date of this
17 act.
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20 APPROVED: 2/10/21
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Statutes affected:
HB 1026: 26-52-434, 26-53-142
Act 125: 26-52-434, 26-53-142