---
type: "Bill"
title: "TO AMEND THE LAW CONCERNING WHICH SALES BY CHARITABLE ORGANIZATIONS ARE EXEMPT FROM SALES AND USE TAX; AND TO AMEND THE CRITERIA TO DETERMINE WHEN A SALE BY A CHARITABLE ORGANIZATION COMPETES WITH A SALE BY A FOR-PROFIT BUSINESS."
description: "TO AMEND THE LAW CONCERNING WHICH SALES BY CHARITABLE ORGANIZATIONS ARE EXEMPT FROM SALES AND USE TAX; AND TO AMEND THE CRITERIA TO DETERMINE WHEN A SALE BY A CHARITABLE ORGANIZATION COMPETES WITH A SALE BY A FOR-PROFIT BUSINESS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "HB 1374"
citation: "Arkansas HB 1374 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["A. Collins", "J. Dismang"]
version_count: 2
action_count: 16
vote_count: 2
first_action: "2021-02-02T17:00:53+00:00"
last_action: "2021-04-20T18:24:07+00:00"
source: "openstates"
source_identifier: "ocd-bill/e59e7336-d697-45de-9e82-f12220a12873"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "db21639627393c289cfc7acdc3656ed726b47e2d00cf9b64770f5b08f60ec718"
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 1374 (2021) — TO AMEND THE LAW CONCERNING WHICH SALES BY CHARITABLE ORGANIZATIONS ARE EXEMPT FROM SALES AND USE TAX; AND TO AMEND THE CRITERIA TO DETERMINE WHEN A SALE BY A CHARITABLE ORGANIZATION COMPETES WITH A SALE BY A FOR-PROFIT BUSINESS.

## 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%2FHB1374-H1.pdf)
2. **HB 1374** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/HB1374.pdf)

## Votes

- Read the third time and passed. — **34–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **96–0** (pass) · lower

## Sponsors

- A. Collins — primary (person)
- J. Dismang — primary (person)
- Jett — cosponsor (person)

## Timeline

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

- **2021-02-02T17:00:53+00:00** Filed `introduction`
- **2021-02-02T22:12:58+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`
- **2021-02-10T14:31:51+00:00** Placed on second reading for the purpose of amendment.
- **2021-02-10T14:31:54+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-02-10T16:57:38+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-02-23T21:19:35+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-02-24T19:28:54+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-02-24T23:32:36+00:00** Received from the House.
- **2021-02-24T23:32:47+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-04-14T18:39:24+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-04-15T20:10:05+00:00** Read the third time and passed. `passage, reading-3`
- **2021-04-15T20:10:32+00:00** Returned to the House as passed.
- **2021-04-15T22:30:28+00:00** Returned From the Senate as passed.
- **2021-04-15T22:30:30+00:00** TO BE ENROLLED
- **2021-04-16T13:41:16+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2021-04-20T18:24:07+00:00** Notification that HB1374 is now Act 807 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e59e7336-d697-45de-9e82-f12220a12873`. Confidence: reported (aggregated from official Arkansas legislature records).