HB1346

House Bill 1346 amends Arkansas sales and use tax laws to provide financial relief for nonprofit food pantries. It establishes a permanent sales and use tax exemption for the purchase of business vehicles used exclusively by food pantries to deliver food to those in need. The bill also includes a temporary provision allowing food pantries that purchased a business vehicle in 2022 to claim a one-time rebate for the state sales and use taxes paid on those purchases. To qualify, vehicles must not be used for personal commuting by staff or executives. The Arkansas Department of Finance and Administration is responsible for establishing the application process and forms for both the ongoing exemption and the retroactive rebate.