---
type: "Bill"
title: "TO CLARIFY THE APPLICATION OF THE SALES AND USE TAX TO CANDY AND SOFT DRINKS."
description: "TO CLARIFY THE APPLICATION OF THE SALES AND USE TAX TO CANDY AND SOFT DRINKS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2019"
identifier: "HB 1005"
citation: "Arkansas HB 1005 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["A. Davis"]
version_count: 1
action_count: 13
vote_count: 2
first_action: "2018-11-21"
last_action: "2019-02-18"
source: "openstates"
source_identifier: "ocd-bill/12d7b3b5-c097-40ac-a97e-1e63cad9cf21"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "d69aaf7561322892bb1b3cc44751b6fa4b08695d6a7cded9a1b43a21962dbaf0"
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 HB 1005 (2019) — TO CLARIFY THE APPLICATION OF THE SALES AND USE TAX TO CANDY AND SOFT DRINKS.

## Version chain

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

1. **HB 1005** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2019R/Public/Searchable/HB1005.pdf)

## Votes

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

## Sponsors

- A. Davis — primary (person)

## Timeline

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

- **2018-11-21** Filed `introduction`
- **2019-01-14** 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`
- **2019-01-24** Returned by the Committee Do Pass `committee-passage`
- **2019-01-28** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2019-01-28** Received from the House.
- **2019-01-28** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2019-02-13** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2019-02-14** Read the third time and passed. `passage, reading-3`
- **2019-02-14** Returned to the House as passed.
- **2019-02-14** Returned From the Senate as passed.
- **2019-02-14** TO BE ENROLLED
- **2019-02-14** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2019-02-18** Notification that HB1005 is now Act 165 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/12d7b3b5-c097-40ac-a97e-1e63cad9cf21`. Confidence: reported (aggregated from official Arkansas legislature records).