---
type: "Bill"
title: "TO AMEND THE DEFINITIONS OF “MANUFACTURING” AND “PROCESSING” FOR PURPOSES OF THE USE-TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED TO RETREAD TIRES TO MATCH THEIR DEFINITIONS FOR PURPOSES OF THE SALES-TAX EXEMPTION."
description: "TO AMEND THE DEFINITIONS OF “MANUFACTURING” AND “PROCESSING” FOR PURPOSES OF THE USE-TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED TO RETREAD TIRES TO MATCH THEIR DEFINITIONS FOR PURPOSES OF THE SALES-TAX EXEMPTION."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 252"
citation: "Arkansas SB 252 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Crowell", "D. Hodges"]
version_count: 2
action_count: 15
vote_count: 2
first_action: "2023-02-13T16:59:30+00:00"
last_action: "2023-03-24T16:17:54+00:00"
source: "openstates"
source_identifier: "ocd-bill/c734dd70-2c33-463a-a24b-728df6bd6a7b"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "82fb7dc6357eee8c6cfecff8ab2e234e1ef3c8e3f88e3b4580238d03d294e5cd"
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 252 (2023) — TO AMEND THE DEFINITIONS OF “MANUFACTURING” AND “PROCESSING” FOR PURPOSES OF THE USE-TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED TO RETREAD TIRES TO MATCH THEIR DEFINITIONS FOR PURPOSES OF THE SALES-TAX EXEMPTION.

## Version chain

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

1. **Act 351** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=351.pdf&ddBienniumSession=2023%2F2023R)
2. **SB 252** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB252.pdf)

## Votes

- Read the third time and passed. — **31–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **94–0** (pass) · lower

## Sponsors

- Crowell — primary (person)
- D. Hodges — primary (person)

## Timeline

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

- **2023-02-13T16:59:30+00:00** Filed `introduction`
- **2023-02-13T19:18:08+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-03-08T19:47:20+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-03-09T18:38:19+00:00** Read the third time and passed. `passage, reading-3`
- **2023-03-09T18:38:32+00:00** Ordered immediately transmitted to the House.
- **2023-03-09T20:23:18+00:00** RECEIVED FROM THE SENATE
- **2023-03-09T22:39:06+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`
- **2023-03-14T17:02:58+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-03-15T20:33:10+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-03-15T20:33:15+00:00** Returned To the Senate as passed.
- **2023-03-15T23:35:32+00:00** Returned from the House as passed.
- **2023-03-15T23:35:35+00:00** ORDERED ENROLLED
- **2023-03-16T13:50:31+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-03-16T13:50:34+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-03-24T16:17:54+00:00** Notification that SB252 is now Act 351 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c734dd70-2c33-463a-a24b-728df6bd6a7b`. Confidence: reported (aggregated from official Arkansas legislature records).