Scope
Act 819 of 2023 (House Bill 1654) added an Arkansas Code section titled 'Data centers' that exempts from the gross receipts tax and the compensating use tax data center equipment, eligible data center costs, services purchased to develop, construct and operate a qualified data center, and electricity used by a qualified data center. As enacted, a qualified data center needed a qualified firm investing at least $500,000,000 within five years of the certificate of occupancy, at least $1,000,000 in annualized in-state compensation and a positive Arkansas Economic Development Commission cost-benefit analysis; firms apply to the commission for the exemption.
- Geographic scope
- Arkansas
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Arkansas General Assembly
Dates
- Adopted
- 13 April 2023
- 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
- 13 April 2023
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Arkansas Act 819 of 2023 created a sales and use tax exemption for qualified data centers covering equipment, eligible construction and operating costs, related services and electricity, subject to investment, payroll and cost-benefit conditions and an application to the Arkansas Economic Development Commission. It was approved on 13 April 2023. Act 548 of 2025, a separate record, amended the section and added qualified large data centers.
What this does not establish
- The investment, payroll and application terms described are those Act 819 enacted; Act 548 of 2025 later amended them, and the current terms are not restated here.
- Act 819 prints the new section as 26-52-455, while Act 548 amends section 26-52-456 with matching text; the codified numbering was not confirmed in a code compilation.
- 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.
- Which firms or facilities hold an approved financial incentive certificate 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 548 of 2025 amendments to the data center sales and use tax exemption (In effect)
Sources
https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2FACT819.pdf