---
type: "Bill"
title: "TO AMEND THE PREPAYMENT CALCULATION FOR SALES TAX FROM THE PRECEDING CALENDAR YEAR TO THE PRECEDING FISCAL YEAR; AND TO DECLARE AN EMERGENCY."
description: "TO AMEND THE PREPAYMENT CALCULATION FOR SALES TAX FROM THE PRECEDING CALENDAR YEAR TO THE PRECEDING FISCAL YEAR; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "HB 1435"
citation: "Arkansas HB 1435 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hawk", "J. Petty"]
version_count: 2
action_count: 15
vote_count: 2
first_action: "2023-02-15T19:58:18+00:00"
last_action: "2023-03-06T19:35:04+00:00"
source: "openstates"
source_identifier: "ocd-bill/e3626ae2-2cfe-4166-9218-8c81cecf4390"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "612005054f9c644f1dddcfbb0740f260fe3ac9767783cfa7d273be589d85f97d"
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 1435 (2023) — TO AMEND THE PREPAYMENT CALCULATION FOR SALES TAX FROM THE PRECEDING CALENDAR YEAR TO THE PRECEDING FISCAL YEAR; AND TO DECLARE AN EMERGENCY.

## Version chain

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

1. **Act 193** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=193.pdf&ddBienniumSession=2023%2F2023R)
2. **HB 1435** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/HB1435.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **98–1** (pass) · lower
- Read the third time and passed. — **34–0** (pass) · upper

## Sponsors

- Hawk — primary (person)
- J. Petty — primary (person)

## Timeline

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

- **2023-02-15T19:58:18+00:00** Filed `introduction`
- **2023-02-15T22:42:29+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`
- **2023-02-21T17:40:31+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-02-22T20:19:43+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-02-22T20:19:46+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-02-22T23:02:01+00:00** Received from the House.
- **2023-02-22T23:02:57+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-03-01T19:34:53+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-03-02T19:17:06+00:00** Read the third time and passed. `passage, reading-3`
- **2023-03-02T19:17:12+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-03-02T19:17:23+00:00** Returned to the House as passed.
- **2023-03-02T20:24:08+00:00** Returned From the Senate as passed.
- **2023-03-02T20:24:55+00:00** TO BE ENROLLED
- **2023-03-02T21:07:38+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2023-03-06T19:35:04+00:00** Notification that HB1435 is now Act 193 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e3626ae2-2cfe-4166-9218-8c81cecf4390`. Confidence: reported (aggregated from official Arkansas legislature records).