---
type: "Bill"
title: "TO AMEND THE LAW CONCERNING THE REDUCED SALES AND USE TAX RATE FOR UTILITIES USED BY MANUFACTURERS; AND TO APPLY A REDUCED SALES AND USE TAX RATE TO SALES OF COAL FOR USE IN MANUFACTURING."
description: "TO AMEND THE LAW CONCERNING THE REDUCED SALES AND USE TAX RATE FOR UTILITIES USED BY MANUFACTURERS; AND TO APPLY A REDUCED SALES AND USE TAX RATE TO SALES OF COAL FOR USE IN MANUFACTURING."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "SB 26"
citation: "Arkansas SB 26 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Sturch", "S. Smith"]
version_count: 1
action_count: 15
vote_count: 2
first_action: "2020-12-28T20:53:02+00:00"
last_action: "2021-04-26T19:26:38+00:00"
source: "openstates"
source_identifier: "ocd-bill/90b7566b-eb87-43a7-ab30-164b1bd62c10"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "365871797e508a103b7922ed72ef4c56bebbbcac3341e708e185a0678e101282"
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 26 (2021) — TO AMEND THE LAW CONCERNING THE REDUCED SALES AND USE TAX RATE FOR UTILITIES USED BY MANUFACTURERS; AND TO APPLY A REDUCED SALES AND USE TAX RATE TO SALES OF COAL FOR USE IN MANUFACTURING.

## Version chain

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

1. **SB 26** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/SB26.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **90–0** (pass) · lower
- Read the third time and passed. — **33–0** (pass) · upper

## Sponsors

- J. Sturch — primary (person)
- S. Smith — primary (person)

## Timeline

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

- **2020-12-28T20:53:02+00:00** Filed `introduction`
- **2021-01-11T21:30:58+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-04-14T18:13:28+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-04-15T18:57:28+00:00** Read the third time and passed. `passage, reading-3`
- **2021-04-15T18:57:51+00:00** Ordered immediately transmitted to the House.
- **2021-04-15T22:20:32+00:00** RECEIVED FROM THE SENATE
- **2021-04-15T22:43:59+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`
- **2021-04-20T22:53:55+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-04-21T19:51:05+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-04-21T19:51:12+00:00** Returned To the Senate as passed.
- **2021-04-22T01:49:44+00:00** Returned from the House as passed.
- **2021-04-22T01:49:52+00:00** ORDERED ENROLLED
- **2021-04-22T17:04:55+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2021-04-22T17:05:21+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2021-04-26T19:26:38+00:00** Notification that SB26 is now Act 915 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/90b7566b-eb87-43a7-ab30-164b1bd62c10`. Confidence: reported (aggregated from official Arkansas legislature records).