---
type: "Bill"
title: "TO PROVIDE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES BY NONPROFIT YOUTH ORGANIZATIONS."
description: "TO PROVIDE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES BY NONPROFIT YOUTH ORGANIZATIONS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "HB 1523"
citation: "Arkansas HB 1523 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dismang", "K. Moore"]
version_count: 2
action_count: 13
vote_count: 2
first_action: "2023-03-01T19:28:31+00:00"
last_action: "2023-04-04T15:10:42+00:00"
source: "openstates"
source_identifier: "ocd-bill/19fa4979-f839-4143-aa39-4885d73ca0d1"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "cafe553fc78cde5b15610c4b5a1ee5a71d425d6d7d905bd5d91ad3861eac54c4"
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 1523 (2023) — TO PROVIDE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES BY NONPROFIT YOUTH ORGANIZATIONS.

## Version chain

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

1. **Act 446** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=446.pdf&ddBienniumSession=2023%2F2023R)
2. **HB 1523** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/HB1523.pdf)

## Votes

- Read the third time and passed. — **35–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **97–0** (pass) · lower

## Sponsors

- J. Dismang — primary (person)
- K. Moore — primary (person)
- Eaves — cosponsor (person)

## Timeline

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

- **2023-03-01T19:28:31+00:00** Filed `introduction`
- **2023-03-01T22:31:01+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`
- **2023-03-07T17:06:26+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-03-08T19:57:33+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-03-08T22:06:33+00:00** Received from the House.
- **2023-03-08T22:06:40+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-03-29T18:45:20+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-03-30T22:46:57+00:00** Read the third time and passed. `passage, reading-3`
- **2023-03-30T22:47:00+00:00** Returned to the House as Passed.
- **2023-03-31T02:08:39+00:00** Returned From the Senate as passed.
- **2023-03-31T02:08:42+00:00** TO BE ENROLLED
- **2023-03-31T14:17:18+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2023-04-04T15:10:42+00:00** Notification that HB1523 is now Act 446 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/19fa4979-f839-4143-aa39-4885d73ca0d1`. Confidence: reported (aggregated from official Arkansas legislature records).