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AR HB1369

Bill

Status

Passed

3/29/2011

Primary Sponsor

Matthew Shepherd

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Origin

House of Representatives

88th General Assembly (2011 Regular)

AI Summary

  • Establishes annual sales tax holiday from 12:01 a.m. the first Saturday in August through 11:59 p.m. the following Sunday for school-related purchases
  • Exempts clothing priced under $100 and clothing accessories or equipment priced under $50 from gross receipts and compensating use taxes
  • Exempts school supplies, school art supplies, and school instructional materials from gross receipts and compensating use taxes during the holiday period
  • Directs the Department of Finance and Administration to promulgate rules implementing the tax holiday
  • Declares an emergency and establishes June 1, 2011 as the effective date to allow families to benefit from the exemption before the upcoming school year

Legislative Description

To Create A Sales Tax Holiday For Clothing, Clothing Accessories Or Equipment, School Supplies, School Art Supplies, And School Instructional Material

Last Action

House Notification that HB1369 is now Act 757

3/29/2011

Committee Referrals

Revenue & Taxation2/23/2011
Revenue and Taxation2/9/2011

Full Bill Text

No bill text available