Constitution of Arkansas (2025 publisher edition) — Amendment 101: [TRANSPORTATION SALES TAX CONTINUATION]

Publisher edition notice: This collection preserves the complete constitutional appendix of the Secretary of State’s 2025 Election Laws and Constitution compilation: its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context. Later amendments have not been independently verified.

Amendment 101

AMEND. 101. [TRANSPORTATION SALES TAX CONTINUATION]
Publisher’s Notes. This amendment was proposed by
H.J.R. 1018 during the 2019 Regular Session and adopted
at the 2020 general election by a vote of 660,018 for and
532,915 against.
The bracketed heading was added by the Publisher.
Section 1 of the amendment added §§ 1-4 set out below.
§ 1. Intent of amendment.
(a) Arkansas Constitution, Amendment 91, levies a one-half percent sales and use tax to
provide additional funding for the state’s four-lane highway system, county roads, and city
streets.
(b) The one-half percent sales and use tax under Arkansas Constitution, Amendment 91, shall
be abolished when there are no bonds outstanding to which tax collections are pledged as
provided in this amendment.
777 Amend. 101, § 1 TRANSP. SALES TAX CONTINUATION

-- 790 of 883 --

(c) Notwithstanding Arkansas Constitution, Amendment 91, § 8, it is the intent of this
amendment that the sales and use tax levied under Arkansas Constitution, Amendment 91,
continue after the retirement of the bonds authorized in Arkansas Constitution, Amendment 91,
to provide special revenue for use of maintaining, repairing, and improving the state’s system of
highways, county roads, and city streets.
§ 2. Excise tax.
(a)(1) Except for food and food ingredients, an additional excise tax of one-half percent (0.5%)
is levied on all taxable sales of tangible personal property, specified digital products, a digital
code, and services subject to the tax levied by the Arkansas Gross Receipts Act of 1941, Arkansas
Code § 26-52-101 et seq.
(2) The tax shall be collected, reported, and paid in the same manner and at the same time as
is prescribed by law for the collection, reporting, and payment of all other Arkansas gross receipts
taxes.
(b)(1) Except for food and food ingredients, an additional excise tax of one-half percent (0.5%)
is levied on all tangible personal property, specified digital products, a digital code, and services
subject to the tax levied by the Arkansas Compensating Tax Act of 1949, Arkansas Code §
26-53-101 et seq.
(2) The tax shall be collected, reported, and paid in the same manner and at the same time as
is prescribed by law for the collection, reporting, and payment of Arkansas compensating taxes.
§ 3. Disposition of revenue.
(a) The revenue from the taxes levied under § 2 of this amendment shall be distributed to the
State Highway and Transportation Department Fund, the County Aid Fund, and the Municipal
Aid Fund in the percentages provided in sections § 27-70-201 and § 27-70-206 of the Arkansas
Highway Revenue Distribution Law.
(b) No revenue derived from the taxes levied under § 2 of this amendment shall be used to
secure bonds issued by the State Highway Commission.
§ 4. Effective date.
(a) If the Chief Fiscal Officer of the State determines that a written statement under Arkansas
Constitution, Amendment 91, § 8(b), has been filed with the Chief Fiscal Officer of the State
before June 1, 2023, the tax under § 2 of this amendment shall be levied and collected on and
after July 1, 2023.
(b) If a written statement under Arkansas Constitution, Amendment 91, § 8(b), has not been
filed with the Chief Fiscal Officer of the State before June 1, 2023, the tax under § 2 of this
amendment shall not be levied and collected until the first day of the first calendar quarter
beginning more than thirty (30) days after a written statement under Arkansas Constitution,
Amendment 91, § 8(b), is filed with the Chief Fiscal Officer of the State.