---
type: "Bill"
title: "TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; AND TO PROVIDE A GRACE PERIOD FOR CERTAIN CIRCUMSTANCES AT A PERMITTED BUSINESS LOCATION."
description: "TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; AND TO PROVIDE A GRACE PERIOD FOR CERTAIN CIRCUMSTANCES AT A PERMITTED BUSINESS LOCATION."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "SB 338"
citation: "Arkansas SB 338 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["L. Eads", "M. Gray"]
version_count: 2
action_count: 18
vote_count: 2
first_action: "2021-02-22T18:47:51+00:00"
last_action: "2021-03-17T22:19:15+00:00"
source: "openstates"
source_identifier: "ocd-bill/34a9b35e-c1d6-4d5c-b4b1-b054c31aaa18"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "94d82d48edaa21d5db8fc41e7e16ede50c8fd8baf1d239d449e387ff0d6f3fa7"
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 338 (2021) — TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; AND TO PROVIDE A GRACE PERIOD FOR CERTAIN CIRCUMSTANCES AT A PERMITTED BUSINESS LOCATION.

## Version chain

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

1. **Amendment S1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FSB338-S1.pdf)
2. **SB 338** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/SB338.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **95–0** (pass) · lower
- Read the third time and passed. — **35–0** (pass) · upper

## Sponsors

- L. Eads — primary (person)
- M. Gray — primary (person)

## Timeline

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

- **2021-02-22T18:47:51+00:00** Filed `introduction`
- **2021-02-22T20:49:43+00:00** Read first time, rules suspended, read second time, referred to CITY, COUNTY & LOCAL AFFAIRS COMMITTEE - SENATE `reading-1, referral-committee`
- **2021-02-25T19:18:05+00:00** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2021-03-01T21:28:34+00:00** Placed on second reading for purpose of amendment.
- **2021-03-01T21:29:00+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2021-03-01T21:29:13+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-03-02T19:26:07+00:00** Read the third time and passed. `passage, reading-3`
- **2021-03-02T19:26:26+00:00** Ordered immediately transmitted to the House.
- **2021-03-02T21:07:40+00:00** RECEIVED FROM THE SENATE
- **2021-03-02T23:05:12+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on HOUSE RULES `reading-1, reading-2, referral-committee`
- **2021-03-10T18:58:58+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-03-11T20:00:11+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-03-11T20:00:19+00:00** Returned To the Senate as passed.
- **2021-03-11T22:38:29+00:00** Returned from the House as passed.
- **2021-03-11T22:38:37+00:00** ORDERED ENROLLED
- **2021-03-15T16:55:49+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2021-03-15T16:55:57+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2021-03-17T22:19:15+00:00** Notification that SB338 is now Act 386 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/34a9b35e-c1d6-4d5c-b4b1-b054c31aaa18`. Confidence: reported (aggregated from official Arkansas legislature records).