Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas
2 94th General Assembly A Bill
3 Regular Session, 2023 SENATE BILL 541
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5 By: Senator D. Wallace
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7 For An Act To Be Entitled
8 AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR
9 CERTAIN ITEMS AND SERVICES SOLD TO A CEMETERY; AND
10 FOR OTHER PURPOSES.
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13 Subtitle
14 TO CREATE A SALES AND USE TAX EXEMPTION
15 FOR CERTAIN ITEMS AND SERVICES SOLD TO A
16 CEMETERY.
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19 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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21 SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4, is
22 amended to add an additional section to read as follows:
23 26-52-455. Services and items sold to cemetery.
24 The gross receipts or gross proceeds derived from the sale of the
25 following to a cemetery are exempt from the gross receipts tax levied by this
26 chapter and the compensating use tax levied by the Arkansas Compensating Tax
27 Act of 1949, § 26-53-101 et seq.:
28 (1) Maintenance services for cemetery grounds that are used for
29 the burial of human remains, including without limitation lawn mowing
30 services, lawn raking services, lawn and garden care services, tree and bush
31 services, landscaping services, and repair services;
32 (2) Maintenance equipment, lawn care and landscaping items, and
33 motor vehicles used to maintain and care for cemetery grounds that are used
34 for the burial of human remains, including without limitation tractors, lawn
35 mowers, dump trucks, trailers, fertilizer, dirt, gravel, and tools; and
36 (3) Computer software and hardware used solely for cemetery
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 SB541
1 management and data retention.
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3 SECTION 2. DO NOT CODIFY. EFFECTIVE DATE. Section 1 of this act is
4 effective on the first day of the calendar quarter following the effective
5 date of this act.
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