---
type: "Bill"
title: "TO PROVIDE FOR THE DISCLOSURE OF LIMITED INFORMATION ON CERTAIN CREDITS AND REBATES OF SALES AND USE TAX TO IMPACTED LOCAL GOVERNMENTS."
description: "TO PROVIDE FOR THE DISCLOSURE OF LIMITED INFORMATION ON CERTAIN CREDITS AND REBATES OF SALES AND USE TAX TO IMPACTED LOCAL GOVERNMENTS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "SB 528"
citation: "Arkansas SB 528 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B. Sample", "Warren"]
version_count: 2
action_count: 18
vote_count: 2
first_action: "2021-03-11T19:55:27+00:00"
last_action: "2021-04-21T17:11:46+00:00"
source: "openstates"
source_identifier: "ocd-bill/e106c241-37a1-48ca-90ae-3d876e2e2680"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "25eb621ed54a309c6da5a2e5df999e8463534d68692b741f3ad549134700a218"
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 528 (2021) — TO PROVIDE FOR THE DISCLOSURE OF LIMITED INFORMATION ON CERTAIN CREDITS AND REBATES OF SALES AND USE TAX TO IMPACTED LOCAL GOVERNMENTS.

## 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%2FSB528-S1.pdf)
2. **SB 528** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/SB528.pdf)

## Votes

- Read the third time and passed. — **34–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **86–2** (pass) · lower

## Sponsors

- B. Sample — primary (person)
- Warren — primary (person)
- A. Clark — cosponsor (person)
- Cozart — cosponsor (person)
- D. Garner — cosponsor (person)
- Evans — cosponsor (person)
- Flippo — cosponsor (person)
- Hawks — cosponsor (person)
- L. Fite — cosponsor (person)
- Lundstrum — cosponsor (person)
- M. Hodges — cosponsor (person)
- M. Johnson — cosponsor (person)
- M. McElroy — cosponsor (person)
- McClure — cosponsor (person)
- McGrew — cosponsor (person)
- Milligan — cosponsor (person)

## Timeline

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

- **2021-03-11T19:55:27+00:00** Filed `introduction`
- **2021-03-11T22:22:29+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-03-31T18:10:40+00:00** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2021-04-01T18:33:38+00:00** Placed on second reading for purpose of amendment.
- **2021-04-01T18:33:48+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2021-04-01T21:03:23+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-04-05T18:58:39+00:00** Read the third time and passed. `passage, reading-3`
- **2021-04-05T18:58:55+00:00** Ordered immediately transmitted to the House.
- **2021-04-05T21:54:24+00:00** RECEIVED FROM THE SENATE
- **2021-04-05T22:21:57+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`
- **2021-04-13T23:15:33+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-04-15T20:38:02+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-04-15T20:38:07+00:00** Returned To the Senate as passed.
- **2021-04-15T22:08:41+00:00** Returned from the House as passed.
- **2021-04-15T22:09:24+00:00** ORDERED ENROLLED
- **2021-04-19T14:30:13+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2021-04-19T14:30:17+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2021-04-21T17:11:46+00:00** Notification that SB528 is now Act 776 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e106c241-37a1-48ca-90ae-3d876e2e2680`. Confidence: reported (aggregated from official Arkansas legislature records).