---
type: "Bill"
title: "TO PROVIDE THAT THE LESSEE OF A LEASED MOTOR VEHICLE IS THE OWNER FOR PURPOSES OF THE ASSESSMENT AND PAYMENT OF PROPERTY TAXES; AND TO AMEND THE LAW CONCERNING LOCAL SALES AND USE TAXES ON CERTAIN TANGIBLE PERSONAL PROPERTY."
description: "TO PROVIDE THAT THE LESSEE OF A LEASED MOTOR VEHICLE IS THE OWNER FOR PURPOSES OF THE ASSESSMENT AND PAYMENT OF PROPERTY TAXES; AND TO AMEND THE LAW CONCERNING LOCAL SALES AND USE TAXES ON CERTAIN TANGIBLE PERSONAL PROPERTY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2025"
identifier: "HB 1960"
citation: "Arkansas HB 1960 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Stone", "Wardlaw"]
version_count: 3
action_count: 19
vote_count: 0
first_action: "2025-04-01T20:00:07+00:00"
last_action: "2025-04-22T21:06:59+00:00"
source: "openstates"
source_identifier: "ocd-bill/e97f12f3-4fff-49dd-826b-e1ac272f019b"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "c5bebb92a7b90260486a68eebb8ec60406e46c597c7a9bc498b89ea47c64d1e9"
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 1960 (2025) — TO PROVIDE THAT THE LESSEE OF A LEASED MOTOR VEHICLE IS THE OWNER FOR PURPOSES OF THE ASSESSMENT AND PAYMENT OF PROPERTY TAXES; AND TO AMEND THE LAW CONCERNING LOCAL SALES AND USE TAXES ON CERTAIN TANGIBLE PERSONAL PROPERTY.

## Version chain

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

1. **Act 1013** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1013.pdf&ddBienniumSession=2025%2F2025R)
2. **Amendment S1** (committee substitute) — [source](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2025R%2FPublic%2FHB1960-S1.pdf)
3. **HB 1960** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2025/2025R/Bills/HB1960.pdf)

## Sponsors

- Stone — primary (person)
- Wardlaw — primary (person)

## Timeline

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

- **2025-04-01T20:00:07+00:00** Filed `introduction`
- **2025-04-02T01:39:46+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`
- **2025-04-08T16:29:21+00:00** Returned by the Committee Do Pass `committee-passage`
- **2025-04-09T19:50:48+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2025-04-09T22:41:44+00:00** Received from the House.
- **2025-04-09T22:41:53+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2025-04-09T22:48:03+00:00** Rules suspended.
- **2025-04-09T22:48:09+00:00** Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 1
- **2025-04-09T22:48:17+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2025-04-10T00:07:38+00:00** REPORTED CORRECTLY ENGROSSED
- **2025-04-10T00:07:49+00:00** Re-referred to REVENUE & TAX - SENATE `referral-committee`
- **2025-04-10T18:25:19+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2025-04-14T20:39:29+00:00** Read the third time and passed. `passage, reading-3`
- **2025-04-14T20:39:54+00:00** Returned to the House as passed as amended # 1 .
- **2025-04-14T22:00:28+00:00** Returned from Senate as passed, as amended # 1
- **2025-04-15T20:12:00+00:00** Senate amendment # 1 read and concurred in.
- **2025-04-15T20:12:02+00:00** TO BE ENROLLED
- **2025-04-16T13:27:47+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2025-04-22T21:06:59+00:00** Notification that HB1960 is now Act 1013 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e97f12f3-4fff-49dd-826b-e1ac272f019b`. Confidence: reported (aggregated from official Arkansas legislature records).