---
type: "Bill"
title: "TO AMEND THE LAW CONCERNING THE ASSESSMENT AND COLLECTION OF TAXES BY THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION; AND TO PROHIBIT THE ASSESSMENT OF SALES AND USE TAX IN CERTAIN CIRCUMSTANCES."
description: "TO AMEND THE LAW CONCERNING THE ASSESSMENT AND COLLECTION OF TAXES BY THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION; AND TO PROHIBIT THE ASSESSMENT OF SALES AND USE TAX IN CERTAIN CIRCUMSTANCES."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2025"
identifier: "HB 1716"
citation: "Arkansas HB 1716 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Caldwell", "Cavenaugh"]
version_count: 2
action_count: 13
vote_count: 0
first_action: "2025-03-10T18:18:30+00:00"
last_action: "2025-04-08T16:59:44+00:00"
source: "openstates"
source_identifier: "ocd-bill/9aeef525-660e-4f4b-a2f4-dced0a61185e"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "58ef328e751aecb6e3b86b863dd979a654ba67bfb15ecb318f5e6c49435a9d15"
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 1716 (2025) — TO AMEND THE LAW CONCERNING THE ASSESSMENT AND COLLECTION OF TAXES BY THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION; AND TO PROHIBIT THE ASSESSMENT OF SALES AND USE TAX IN CERTAIN CIRCUMSTANCES.

## Version chain

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

1. **Act 498** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=498.pdf&ddBienniumSession=2025%2F2025R)
2. **HB 1716** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2025/2025R/Bills/HB1716.pdf)

## Sponsors

- Caldwell — primary (person)
- Cavenaugh — primary (person)

## Timeline

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

- **2025-03-10T18:18:30+00:00** Filed `introduction`
- **2025-03-10T22:46:38+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`
- **2025-03-13T18:18:50+00:00** Returned by the Committee Do Pass `committee-passage`
- **2025-03-17T19:22:03+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2025-03-17T23:19:39+00:00** Received from the House.
- **2025-03-17T23:19:48+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2025-03-31T18:53:22+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2025-04-02T18:58:32+00:00** Read the third time and passed. `passage, reading-3`
- **2025-04-02T18:58:39+00:00** Returned to the House as passed.
- **2025-04-02T22:02:32+00:00** Returned from the Senate as passed.
- **2025-04-02T22:02:37+00:00** TO BE ENROLLED
- **2025-04-03T13:42:55+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2025-04-08T16:59:44+00:00** Notification that HB1716 is now Act 498 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9aeef525-660e-4f4b-a2f4-dced0a61185e`. Confidence: reported (aggregated from official Arkansas legislature records).