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.

HB 1857 changes how sales tax is collected on motorboat purchases in Arkansas. Instead of motorboat dealers collecting the tax at the time of sale, the bill requires consumers to pay the sales and use tax directly to the state Department of Finance and Administration when applying for a boat's registration certificate. This applies to both new and used motorboats sold by dealers, with specific rules for trade-ins (where tax is based on the net difference in value) and used boats sold by consumers. The bill was introduced in the 2025 Arkansas legislature but was withdrawn by its authors on April 14, 2025, and never advanced further.