TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEIPTS TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958; TO PROVIDE A SALES TAX EXEMPTION FOR UTILITY VEGETATION LINE MANAGEMENT SERVICES.

House Bill 1804 proposed to amend Arkansas law concerning the state's sales tax, also known as the gross receipts tax. The bill aimed to provide a new sales tax exemption for "utility vegetation line management services." This exemption would apply to services like trimming or removing trees and brush, clearing easements, disposing of wood waste, and applying chemicals within utility substations, easements, or rights-of-way. This change would directly affect businesses providing these services by exempting their gross receipts from the sales tax.