---
type: "Bill"
title: "TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS TAX; AND TO CREATE A GENERAL SALES AND USE TAX EXEMPTION FOR SALES TO QUALIFIED NONPROFIT ORGANIZATIONS."
description: "TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS TAX; AND TO CREATE A GENERAL SALES AND USE TAX EXEMPTION FOR SALES TO QUALIFIED NONPROFIT ORGANIZATIONS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2025"
identifier: "HB 1671"
citation: "Arkansas HB 1671 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Boyd", "L. Johnson"]
version_count: 4
action_count: 20
vote_count: 0
first_action: "2025-03-04T20:58:16+00:00"
last_action: "2025-04-22T21:06:06+00:00"
source: "openstates"
source_identifier: "ocd-bill/7b12b002-d305-42b4-8fdb-2f7deb229203"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "6d11795acdfefc5ebb8d33a1f493c35fda87e096eefd656f598e2fb3ba33ec4c"
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 1671 (2025) — TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS TAX; AND TO CREATE A GENERAL SALES AND USE TAX EXEMPTION FOR SALES TO QUALIFIED NONPROFIT ORGANIZATIONS.

## Version chain

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

1. **Act 1007** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1007.pdf&ddBienniumSession=2025%2F2025R)
2. **Amendment H1** (committee substitute) — [source](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2025R%2FPublic%2FHB1671-H1.pdf)
3. **Amendment H2** (committee substitute) — [source](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2025R%2FPublic%2FHB1671-H2.pdf)
4. **HB 1671** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2025/2025R/Bills/HB1671.pdf)

## Sponsors

- J. Boyd — primary (person)
- L. Johnson — primary (person)

## Timeline

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

- **2025-03-04T20:58:16+00:00** Filed `introduction`
- **2025-03-04T23:34:16+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`
- **2025-04-07T13:43:00+00:00** Placed on second reading for the purpose of amendment.
- **2025-04-07T13:43:02+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2025-04-07T16:25:50+00:00** REPORTED CORRECTLY ENGROSSED
- **2025-04-10T18:35:22+00:00** Returned by the Committee with the recommendation that it do pass as amended 2 `committee-passage`
- **2025-04-14T13:32:08+00:00** Placed on second reading for the purpose of amendment.
- **2025-04-14T13:32:11+00:00** Amendment No. 2 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2025-04-14T14:38:05+00:00** REPORTED CORRECTLY ENGROSSED
- **2025-04-15T19:20:48+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2025-04-15T21:39:52+00:00** Received from the House.
- **2025-04-15T21:40:02+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2025-04-16T13:35:43+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2025-04-16T16:54:10+00:00** Rules suspended.
- **2025-04-16T16:54:35+00:00** Read the third time and passed. `passage, reading-3`
- **2025-04-16T16:54:41+00:00** Returned to the House as passed.
- **2025-04-16T17:21:14+00:00** Returned from the Senate as passed.
- **2025-04-16T17:21:17+00:00** TO BE ENROLLED
- **2025-04-16T17:21:19+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2025-04-22T21:06:06+00:00** Notification that HB1671 is now Act 1007 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7b12b002-d305-42b4-8fdb-2f7deb229203`. Confidence: reported (aggregated from official Arkansas legislature records).