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Bill

Bill

HB 1699

TO ADD FIREARM SAFETY DEVICES AND FIREARM STORAGE DEVICES TO THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY.

2025 Regular Session Introduced by Howard Beaty and 13 co-sponsors

HB 1699 aimed to exempt firearm safety and storage devices from sales tax during the holiday, promoting safety while reducing state and local tax revenue.

Died in House Committee at Sine Die adjournment.
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Bill Summary · HB 1699

Summary of House Bill 1699

Bill Number: HB 1699
Title: To Add Firearm Safety Devices and Firearm Storage Devices to the Sales Tax Holiday; and to Declare an Emergency
Status: Died in House Committee at Sine Die adjournment
Introduced: March 06, 2025
Sponsors: Representatives McCullough and Vaught, Senator Tucker

Purpose and Intent

House Bill 1699 aimed to expand Arkansas's existing sales tax holiday to include firearm safety devices and firearm storage devices. The intent behind this legislation was to promote the purchase of these items, thereby enhancing firearm safety and potentially reducing unauthorized access to firearms. The bill included an emergency clause to ensure timely implementation ahead of the annual sales tax holiday in August.

Key Provisions

  • Expansion of Sales Tax Holiday: The bill proposed to amend Arkansas Code § 26-52-444 to include:

    • Firearm Safety Device: Defined as a device designed to prevent unauthorized access to a firearm or to prevent it from being operated without deactivation. Notably, firearms sold with a safety device already installed would not qualify.
    • Firearm Storage Device: Defined as a container or enclosure for safely storing a firearm, secured by a combination lock, key lock, or biometric lock.
  • Sales Tax Exemption: Purchases of these devices would be exempt from sales and use tax during the sales tax holiday, which occurs the first weekend of August each year.

Fiscal Impact

  • Estimated Revenue Loss: The bill was projected to result in a total approximate state sales and use tax loss of:
    • FY2026: $65,190
    • FY2027: $67,146
  • Local Tax Impact: Local city and county sales and use tax losses were estimated at approximately $33,096 for FY2026 and $34,089 for FY2027.

Affected Parties

  • Consumers: Individuals purchasing firearm safety and storage devices would benefit from the tax exemption during the sales tax holiday.
  • State Revenue: The state and local governments would experience a reduction in sales tax revenue due to the exemption.

Procedural Aspects

  • Emergency Clause: The bill included an emergency clause, necessitating that it be enacted before June 1, 2025, to allow for the necessary 60-day notice to sellers regarding the sales tax holiday changes.
  • Legislative Timeline: The bill was introduced on March 6, 2025, and underwent several readings and amendments before ultimately dying in committee on May 5, 2025.

Conclusion

While HB 1699 sought to enhance firearm safety through financial incentives, it ultimately did not progress beyond the committee stage. The proposed changes reflected an effort to address public safety concerns related to firearms in Arkansas.

Compiled from official sources — confirm details with the bill’s official record.

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