Scope
Act 548 of 2025 (House Bill 1444) amended Arkansas Code section 26-52-456, the data center sales and use tax exemption. It added a 'qualified large data center' (networked servers in two or more nonadjacent locations connected by fiber, with a qualified firm investing at least $2,000,000,000 at the facility within ten years of construction starting and paying at least $3,000,000 in annualized in-state compensation), extended the exempt items to such facilities, excluded facilities primarily engaged in adding virtual currency transactions to a distributed ledger, and added certificate revocation when required compensation is not met.
- Geographic scope
- Arkansas
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Arkansas General Assembly
Dates
- Adopted
- 10 April 2025
- Effective
- Effective date not stated in the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The opened act states no expiration.
- Source document
- 10 April 2025
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Arkansas Act 548 of 2025 amended the data center sales and use tax exemption created by Act 819 of 2023. It added a qualified large data center category for multi-site facilities with at least $2 billion of investment, extended the exempt equipment, costs, services and electricity to those facilities, excluded facilities primarily engaged in virtual currency ledger transactions, and added revocation of certificates. It was approved on 10 April 2025.
What this does not establish
- The opened text layer does not preserve the act's strike-through and underlining, so changes to existing language (for example the qualified data center investment threshold and the agency that receives applications) are not recorded here.
- The act makes section 1 effective on the first day of the calendar quarter following the act's own effective date; that day is not printed, so no effective date is stored.
- Whether any facility has been certified as a qualified large data center was not established.
- No current compilation of the Arkansas Code was opened, so amendments after Act 548 of 2025 (including any in the 2026 fiscal session) were not checked.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Act 819 of 2023 data center sales and use tax exemption (In effect)
Sources
https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf