---
type: "Bill"
title: "TO AMEND THE SALES TAX LAWS CONCERNING SPECIAL EVENTS; AND TO EXCLUDE CERTAIN SCHOOL FUNDRAISERS FROM THE SALES TAX LAWS REGULATING SPECIAL EVENTS."
description: "TO AMEND THE SALES TAX LAWS CONCERNING SPECIAL EVENTS; AND TO EXCLUDE CERTAIN SCHOOL FUNDRAISERS FROM THE SALES TAX LAWS REGULATING SPECIAL EVENTS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "HB 1023"
citation: "Arkansas HB 1023 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lowery", "M. Johnson"]
version_count: 4
action_count: 22
vote_count: 2
first_action: "2020-12-14T18:43:25+00:00"
last_action: "2021-04-25T18:02:30+00:00"
source: "openstates"
source_identifier: "ocd-bill/21dafeb4-296e-4c9f-b589-1c073a0c7839"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "610da8e5e5326f462cdb4472fb4763ac78613d50de2627339699b80aba3a228e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas HB 1023 (2021) — TO AMEND THE SALES TAX LAWS CONCERNING SPECIAL EVENTS; AND TO EXCLUDE CERTAIN SCHOOL FUNDRAISERS FROM THE SALES TAX LAWS REGULATING SPECIAL EVENTS.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment H1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1023-H1.pdf)
2. **Amendment H2** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1023-H2.pdf)
3. **Amendment H3** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1023-H3.pdf)
4. **HB 1023** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/HB1023.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **94–0** (pass) · lower
- Read the third time and passed. — **34–0** (pass) · upper

## Sponsors

- Lowery — primary (person)
- M. Johnson — primary (person)
- Jett — cosponsor (person)
- Ray — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-12-14T18:43:25+00:00** Filed `introduction`
- **2021-01-11T20:14:07+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2021-02-04T14:36:30+00:00** Placed on second reading for the purpose of amendment.
- **2021-02-04T14:36:32+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-02-04T16:51:51+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-02-23T14:23:18+00:00** Placed on second reading for the purpose of amendment.
- **2021-02-23T14:23:24+00:00** Amendment No. 2 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-02-23T16:30:41+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-02-23T21:17:35+00:00** Returned by the Committee with the recommendation that it do pass as amended 3 `committee-passage`
- **2021-02-24T14:27:40+00:00** Placed on second reading for the purpose of amendment.
- **2021-02-24T14:27:43+00:00** Amendment No. 3 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-02-24T17:46:21+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-02-25T19:40:22+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-02-25T22:26:28+00:00** Received from the House.
- **2021-02-25T22:26:41+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-04-19T18:20:14+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-04-20T20:21:43+00:00** Read the third time and passed. `passage, reading-3`
- **2021-04-20T20:22:14+00:00** Returned to the House as passed.
- **2021-04-20T23:01:29+00:00** Returned From the Senate as passed.
- **2021-04-20T23:01:31+00:00** TO BE ENROLLED
- **2021-04-21T15:23:38+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2021-04-25T18:02:30+00:00** Notification that HB1023 is now Act 873 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/21dafeb4-296e-4c9f-b589-1c073a0c7839`. Confidence: reported (aggregated from official Arkansas legislature records).