---
type: "Bill"
title: "TO AMEND THE LAW CONCERNING THE SALES TAX HOLIDAY; TO EXEMPT CERTAIN ELECTRONIC DEVICES DURING THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY."
description: "TO AMEND THE LAW CONCERNING THE SALES TAX HOLIDAY; TO EXEMPT CERTAIN ELECTRONIC DEVICES DURING THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "SB 181"
citation: "Arkansas SB 181 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["McCollum", "T. Garner"]
version_count: 1
action_count: 17
vote_count: 2
first_action: "2021-01-25T18:57:45+00:00"
last_action: "2021-04-29T18:03:23+00:00"
source: "openstates"
source_identifier: "ocd-bill/52ee12ab-b91e-44c0-8493-4ea79eb2c754"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "04cf83a040a3a6a96ca76bc7c9e46b508ea376a8a23e8a604557cfb30f15bff2"
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 SB 181 (2021) — TO AMEND THE LAW CONCERNING THE SALES TAX HOLIDAY; TO EXEMPT CERTAIN ELECTRONIC DEVICES DURING THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY.

## Version chain

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

1. **SB 181** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/SB181.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **93–0** (pass) · lower
- Read the third time and passed. — **33–1** (pass) · upper

## Sponsors

- McCollum — primary (person)
- T. Garner — primary (person)
- B. Davis — cosponsor (person)
- Pilkington — cosponsor (person)

## Timeline

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

- **2021-01-25T18:57:45+00:00** Filed `introduction`
- **2021-01-25T19:43:45+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-04-14T18:34:22+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-04-15T18:52:48+00:00** Read the third time and passed. `passage, reading-3`
- **2021-04-15T18:53:00+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-04-15T18:53:10+00:00** Ordered immediately transmitted to the House.
- **2021-04-15T22:20:48+00:00** RECEIVED FROM THE SENATE
- **2021-04-15T22:44:13+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`
- **2021-04-20T22:54:19+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-04-22T19:09:59+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-04-22T19:10:02+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-04-22T19:10:08+00:00** Returned To the Senate as passed.
- **2021-04-22T20:49:39+00:00** Returned from the House as passed.
- **2021-04-22T20:49:42+00:00** ORDERED ENROLLED
- **2021-04-23T20:50:07+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2021-04-23T20:50:10+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2021-04-29T18:03:23+00:00** Notification that SB181 is now Act 944 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/52ee12ab-b91e-44c0-8493-4ea79eb2c754`. Confidence: reported (aggregated from official Arkansas legislature records).