---
type: "Bill"
title: "TO CLARIFY THAT CERTAIN APPEARANCE FEES ARE NOT COMPENSATION FOR THE PURPOSE OF DETERMINING ELIGIBILITY FOR THE SALES AND USE TAX EXEMPTION FOR FIRE PROTECTION EQUIPMENT AND EMERGENCY EQUIPMENT."
description: "TO CLARIFY THAT CERTAIN APPEARANCE FEES ARE NOT COMPENSATION FOR THE PURPOSE OF DETERMINING ELIGIBILITY FOR THE SALES AND USE TAX EXEMPTION FOR FIRE PROTECTION EQUIPMENT AND EMERGENCY EQUIPMENT."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "HB 1026"
citation: "Arkansas HB 1026 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B. Johnson", "Cavenaugh"]
version_count: 1
action_count: 13
vote_count: 2
first_action: "2020-12-15T15:30:23+00:00"
last_action: "2021-02-10T16:50:02+00:00"
source: "openstates"
source_identifier: "ocd-bill/fa163684-88ed-4f30-b7c3-658aef397269"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "69b905380d56f866edd4e39e00b17ca64b68ba2b9bc6d2432efa18257bef5c88"
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 1026 (2021) — TO CLARIFY THAT CERTAIN APPEARANCE FEES ARE NOT COMPENSATION FOR THE PURPOSE OF DETERMINING ELIGIBILITY FOR THE SALES AND USE TAX EXEMPTION FOR FIRE PROTECTION EQUIPMENT AND EMERGENCY EQUIPMENT.

## Version chain

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

1. **HB 1026** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/HB1026.pdf)

## Votes

- Returned to the House as passed. — **35–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **96–0** (pass) · lower

## Sponsors

- B. Johnson — primary (person)
- Cavenaugh — primary (person)
- Barker — cosponsor (person)
- M. Davis — cosponsor (person)
- M. Gray — cosponsor (person)
- Vaught — cosponsor (person)

## Timeline

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

- **2020-12-15T15:30:23+00:00** Filed `introduction`
- **2021-01-11T20:15:13+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`
- **2021-01-26T21:03:25+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-01-27T20:08:34+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-01-27T23:17:50+00:00** Received from the House.
- **2021-01-27T23:18:09+00:00** Read first time, rules suspended, read second time, referred to Senate Committee on Revenue and Taxation `reading-1, referral-committee`
- **2021-02-08T19:52:24+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-02-09T19:52:59+00:00** Read the third time and passed. `passage, reading-3`
- **2021-02-09T19:54:06+00:00** Returned to the House as passed.
- **2021-02-09T22:07:17+00:00** Returned From the Senate as passed.
- **2021-02-09T22:07:21+00:00** TO BE ENROLLED
- **2021-02-10T14:30:40+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2021-02-10T16:50:02+00:00** Notification that HB1026 is now Act 125 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fa163684-88ed-4f30-b7c3-658aef397269`. Confidence: reported (aggregated from official Arkansas legislature records).