Constitution of Arkansas (2025 publisher edition) — Amendment 75: [ENVIRONMENTAL ENHANCEMENT FUNDS].

Publisher edition notice: This collection preserves the complete constitutional appendix of the Secretary of State’s 2025 Election Laws and Constitution compilation: its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context. Later amendments have not been independently verified.

Amendment 75

AMEND. 75. [ENVIRONMENTAL ENHANCEMENT FUNDS].
Publisher’s Notes. This amendment was proposed by
H.J.R. 1007 during the 1995 Regular Session and adopted
at the general election on November 5, 1996, by a vote of
405,216 for and 396,932 against.
The bracketed heading was added by the Publisher.
Effective Dates.
Ark. Const. Amend. 75, § 5: collection of the tax imposed
by this amendment began on July 1, 1997.
§ 1. Statement of purpose.
The people of the State of Arkansas find that fish, wildlife, parks, tourism and natural heritage
constitute a major economic and natural resource of the state and they desire to provide
additional funds to the Arkansas Game and Fish Commission, the Department of Parks and
Tourism, the Department of Heritage and Keep Arkansas Beautiful.
§ 2. [Excise tax levied]
(a) There is hereby levied an additional excise tax of one-eighth of one percent (1 ⁄8 of 1%) upon
all taxable sales of property and services subject to the tax levied by the Arkansas Gross Receipts
Act (Arkansas Code § 26-52-101 et seq.), and such tax shall be collected, reported, and paid in the
same manner and at the same time as is prescribed by law for the collection, reporting and
payment of all other Arkansas gross receipts taxes.
(b) There is hereby levied an additional excise tax of one-eighth of one percent ( 1 ⁄8 of 1%) upon
all tangible personal property subject to the tax levied by the Arkansas Compensating Tax Act
(Arkansas Code § 26-53-101 et seq.), and such tax shall be collected, reported, and paid in the
same manner and at the same time as is prescribed by law for the collection, reporting and
payment of Arkansas compensating taxes.
Publisher’s Notes. The bracketed section heading was
added by the Publisher.
§ 3. Use of proceeds.
(a) Notwithstanding any provision of Amendment 35 or any other provision of the Arkansas
Constitution to the contrary, forty-five percent (45%) of all monies collected from the tax levied
herein shall be deposited in the State Treasury as special revenues and credited to the Game
Protection Fund to be used exclusively by the Arkansas Game and Fish Commission, as
appropriated by the General Assembly.
(b) Forty-five percent (45%) of all monies collected from the tax levied herein shall be deposited
in the State Treasury as special revenues and credited to the Department of Parks and Tourism
Fund Account to be used by the Department of Parks and Tourism for state park purposes, as
appropriated by the General Assembly.
(c) Nine percent (9%) of all monies collected from the tax levied herein shall be deposited in the
State Treasury as special revenues and credited to the Arkansas Department of Heritage Fund
Account to be used exclusively by the Department of Heritage as appropriated by the General
Assembly.
(d) One percent (1%) of all monies collected from the tax levied herein shall be deposited in the
State Treasury as special revenues and credited to the Keep Arkansas Beautiful Fund Account,
which is hereby created on the books of the State Treasurer, State Auditor and the Chief Fiscal
Officer of the State, to be used exclusively by Keep Arkansas Beautiful, as appropriated by the
General Assembly.
§ 4. [Administrative procedures]
(a) The General Assembly shall provide for the proper administration and enforcement of this
amendment by law.
715 Amend. 75, § 4 [ENVIRON’TAL ENHANCEMENT FUNDS]

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(b) Unless the General Assembly provides another procedure by law, the provisions of the
Arkansas Tax Procedure Act, Sections 26-18-101 et seq., shall so far as practicable be applicable
to the tax levied by this amendment and the reporting, remitting and enforcement of the tax.
Publisher’s Notes. The bracketed section heading was
added by the Publisher.