Data center laws in Arkansas
1 rule at the state level: 1 statute. Each says what it requires in the words of its text, with the effective date the text gives and a link to the bill or order.
Last verified
- Rules on the record
- 1
- Passed
- 1
- Statutes
- 1
Rules in Arkansas
- H.B. 1444 Statute
To Amend The Sales And Use Tax Exemption For Data Centers.
Passed
H.B. 1444 of the 95th General Assembly (2025 Regular) was signed on April 10, 2025. The legislature titles it: To Amend The Sales And Use Tax Exemption For Data Centers.
What it requires
A firm that owns or operates a data center now applies for the sales and use tax exemption to the Department of Finance and Administration rather than to the Arkansas Economic Development Commission, and the department must grant or deny a complete application within 30 days, allowing 15 days to cure one denied as incomplete.
A firm that owns or operates a data center now applies for the sales and use tax exemption to the Department of Finance and Administration rather than to the Arkansas Economic Development Commission, and the department must grant or deny a complete application within 30 days, allowing 15 days to cure one denied as incomplete. To qualify, the firm must reach the investment the section states at the facility within five years, pay at least $1,000,000 in aggregate annualized compensation for work done in the state over the two calendar years after the facility opens, not be primarily adding virtual currency transactions to a distributed ledger there, and hold a positive cost benefit analysis. A qualified large data center is a facility in two or more nonadjacent locations joined by fiber whose firm invests at least $2,000,000,000 within ten years of the start of construction and pays at least $3,000,000 in that same compensation test. Once certified the firm must tell the department when the investment is met and report the compensation each year it is subject to the test, and a certificate is revoked where compensation falls short.
A law here is one statute, utility commission order, tariff, tax rule, moratorium or bill at the state level. What it requires is taken from the text, never summarized from coverage; a date the text does not give is left empty. Its status is one of five, defined on the laws index. The dated events beneath a law are the scorecard entries that cite it.
Bills tracked
No official summary on file for any of these 30 bills; each links to the legislature's page for the text.
Signed into law 17
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To Amend The Sales And Use Tax Exemption For Data Centers.
HB1444 Signed
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S.B. 78 Signed
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S.B. 79 Signed
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H.R. 1009 Signed
Failed or died 13
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H.R. 1009 Died at adjournment
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H.R. 1011 Died at adjournment
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H.R. 1012 Died at adjournment
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H.R. 1013 Died at adjournment
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H.R. 1014 Died at adjournment
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S.R. 10 Died at adjournment
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S.R. 11 Died at adjournment
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S.R. 12 Died at adjournment
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S.R. 7 Died at adjournment
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S.R. 8 Died at adjournment
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S.B. 10 Died at adjournment
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To Amend The Arkansas Data Centers Act Of 2023; And To Amend The Uniform Money Services Act.
S.B. 11 Died at adjournment
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S.B. 60 Died at adjournment
30 bills tracked in Arkansas; 95th General Assembly (2026 Special), legislature adjourned. 10 bills matched the watch terms as of October 26, 2026. Search terms: data center, data centre, large load, hyperscale, computing facility, server farm, high load factor (indirect), energy intensive facility (indirect), large electric load (indirect), digital asset mining (indirect), cryptocurrency mining (indirect), qualified technology facility (indirect), colocation (indirect), moratorium (with another term), sales tax exemption (with another term). The search on LegiScan. (opens in a new tab)
Bill data from LegiScan (opens in a new tab), licensed CC BY 4.0 (opens in a new tab). The record chooses the bills, writes each stage in its own words and cites the legislature's own page for every bill. LegiScan is credited as the finder; the citation is the legislature's own page. How bills and votes are recorded.
Cite this page
Data Center Record, "Data center laws in Arkansas", https://datacenterrecord.org/laws/ar. Data: Data Center Record, datacenterrecord.org, CC BY-NC 4.0.
The structured rows are CC BY-NC 4.0. Link to this page; that is what turns a reuse into a citation. Prose stays under copyright.
