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republic-os/legislation/us/states/ar/2025/sb-638.md
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---
type: "Bill"
title: "TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAX ON THE SALE OF A NEW OR USED MOTORBOAT; AND TO PROVIDE FOR THE DIRECT PAYMENT OF SALES AND USE TAX ON A MOTORBOAT SOLD BY A MOTORBOAT DEALER."
description: "TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAX ON THE SALE OF A NEW OR USED MOTORBOAT; AND TO PROVIDE FOR THE DIRECT PAYMENT OF SALES AND USE TAX ON A MOTORBOAT SOLD BY A MOTORBOAT DEALER."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2025"
identifier: "SB 638"
citation: "Arkansas SB 638 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Boyd", "L. Johnson"]
version_count: 2
action_count: 16
vote_count: 0
first_action: "2025-04-09T22:48:36+00:00"
last_action: "2025-04-23T21:55:33+00:00"
source: "openstates"
source_identifier: "ocd-bill/a19eda34-f384-4570-8db7-e8f169727b69"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "b9c108dc77bdb2e1e7c892fec2697810b6baffe9f01bd7547a74081e87f5dc78"
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 SB 638 (2025) — TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAX ON THE SALE OF A NEW OR USED MOTORBOAT; AND TO PROVIDE FOR THE DIRECT PAYMENT OF SALES AND USE TAX ON A MOTORBOAT SOLD BY A MOTORBOAT DEALER.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Act 1019** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1019.pdf&ddBienniumSession=2025%2F2025R)
2. **SB 638** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2025/2025R/Bills/SB638.pdf)
## Sponsors
- J. Boyd — primary (person)
- L. Johnson — primary (person)
- Henley — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-04-09T22:48:36+00:00** Filed `introduction`
- **2025-04-09T23:41:01+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2025-04-10T18:20:58+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2025-04-10T20:31:21+00:00** Rules suspended.
- **2025-04-10T20:31:37+00:00** Read the third time and passed. `passage, reading-3`
- **2025-04-10T20:31:52+00:00** Ordered immediately transmitted to the House.
- **2025-04-10T21:46:38+00:00** RECEIVED FROM THE SENATE
- **2025-04-10T23:42:11+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`
- **2025-04-14T14:58:04+00:00** Returned by the Committee Do Pass `committee-passage`
- **2025-04-16T15:52:26+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2025-04-16T15:52:30+00:00** Returned to the Senate as passed.
- **2025-04-16T18:01:11+00:00** Returned from the House as passed.
- **2025-04-16T18:01:14+00:00** ORDERED ENROLLED
- **2025-04-16T19:22:58+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2025-04-16T19:23:02+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2025-04-23T21:55:33+00:00** Notification that SB638 is now Act 1019 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a19eda34-f384-4570-8db7-e8f169727b69`. Confidence: reported (aggregated from official Arkansas legislature records).