[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-199963-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-199963-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","arkansas-house-bill-1054-an-act-to-amend-sales-tax-requirements-for-special-events","Arkansas House Bill 1054 - An Act to Amend Sales Tax Requirements for Special Events","","Arkansas House Bill 1054 amends Arkansas sales tax law by changing how special event sales tax is collected and remitted. It requires special event vendors to collect sales tax from purchasers of tangible personal property, specified digital products, or digital codes, and to remit the tax daily with a daily sales tax report to the promoter or organizer. The bill also addresses the application of the isolated sales exemption at special events and sets an effective date tied to the first day of the next calendar quarter after enactment.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/arkansas-house-bill-1054-an-act-to-amend-sales-tax-requirements-for-special-events/199963/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/arkansas-house-bill-1054-an-act-to-amend-sales-tax-requirements-for-special-events/199963.png","ImageObject",442,249,{"name":42,"@type":43},"\tJames","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-12","2026-09-04",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",6,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What does Arkansas House Bill 1054 change about sales tax collection at special events?","Question",{"text":63,"@type":64},"It requires special event vendors to collect sales tax from purchasers of tangible personal property, specified digital products, or a digital code at special events.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Who receives the daily sales tax remittance and report under Section 1?",{"text":68,"@type":64},"Vendors must remit the tax daily and include a daily sales tax report to the promoter or organizer.",{"name":70,"@type":61,"acceptedAnswer":71},"When does the act take effect?",{"text":72,"@type":64},"Section 1 takes effect on the first day of the calendar quarter following the effective date of the act.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},199963,1788507504,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,114,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},17,"Forms",40,"forms",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":116,"slug":117},18,30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":115,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":80,"read_time":4},2336474466412,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","1 State of Arkansas  \n2 93rd General Assembly A Bill  \n3 Regular Session, 2021 HOUSE BILL 1054 4  \n5 By: Representative Beck 6  \n7 For An Act To Be Entitled  \n8 AN ACT TO AMEND THE LAW CONCERNING SALES TAX  \n9 REQUIREMENTS FOR SPECIAL EVENTS; TO ALLOW THE SALES  \n10 TAX EXEMPTION FOR ISOLATED SALES TO APPLY AT SPECIAL  \n11 EVENTS; AND FOR OTHER PURPOSES .  \n12  \n13  \n14 Subtitle  \n15 TO AMEND THE LAW CONCERNING SALES TAX  \n16 REQUIREMENTS FOR SPECIAL EVENTS; AND TO  \n17 ALLOW THE SALES TAX EXEMPTION FOR  \n18 ISOLATED SALES TO APPLY AT SPECIAL  \n19 EVENTS .  \n20  \n21  \n22 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 23  \n24 SECTION 1. Arkansas Code § 26-52-518(b), concerning sales tax  \n25 requirements for special events, is amended to read as follows:  \n26 (b)~~ (1)~~ Special event vendors shall collect sales tax from purchasers  \n27 of tangible personal property, specified digital products , or a digital code  \n28 and remit the tax daily, along with a daily sales tax report, to the promoter  \n29 or organizer.  \n30 ~~ (2) The isolated sale exemption found in § 26-52-401(17) shall~~  \n31 ~~not apply to sales of tangible personal property~~,~~ specified digital products, ~~32 ~~ or a digital code at special events ~~.  \n33  \n34 SECTION 2.  EFFECTIVE DATE . Section 1 of this act is effective on the  \n35  first day of the calendar quarter following the effective date of this act .  \n36 APPROVED: 4/27/21","cbCaiqzNZsQlm5X3","https://ap.wps.com/l/cbCaiqzNZsQlm5X3","pdf",221766,"English","# Regular Session, 2021\n## House Bill 1054\n## Section 1: Sales tax requirements for special events\n## Section 2: Effective date","[{\"question\":\"What does Arkansas House Bill 1054 change about sales tax collection at special events?\",\"answer\":\"It requires special event vendors to collect sales tax from purchasers of tangible personal property, specified digital products, or a digital code at special events.\"},{\"question\":\"Who receives the daily sales tax remittance and report under Section 1?\",\"answer\":\"Vendors must remit the tax daily and include a daily sales tax report to the promoter or organizer.\"},{\"question\":\"When does the act take effect?\",\"answer\":\"Section 1 takes effect on the first day of the calendar quarter following the effective date of the act.\"}]","Arkansas House Bill 1054 - An Act to Amend Sales Tax Requirements for Special Events | PDF"]