TO PROVIDE AN EXEMPTION FROM STATE SALES TAX FOR DISABLED VETERANS, SPOUSES OF DISABLED VETERANS, AND SURVIVING SPOUSES OF DISABLED VETERANS.

HB 1319, which was withdrawn by its author on March 17, 2025, would have created a state sales tax exemption for disabled veterans, their unremarried spouses, and surviving spouses of disabled veterans in Arkansas. The bill would have allowed these individuals to exclude up to $5,000 annually in sales tax on tangible personal property and certain digital products purchased at physical stores within the state. To claim the exemption, veterans would have needed an identification card from the Arkansas Department of Veterans Affairs, while surviving spouses would have required certification from the U.S. Department of Veterans Affairs. The exemption would not apply to local sales taxes or the compensating use tax.