TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION.

HB 1972 proposed creating a sales and use tax exemption for the Helena West Helena Future Leaders Youth Sports Association. If enacted, this bill would have amended Arkansas law to prevent the association from paying sales tax on its purchases of tangible goods, digital products, and services. This measure would have directly benefited the Helena West Helena Future Leaders Youth Sports Association by reducing its operational expenses.