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AR HB1857
Bill
Status
4/27/2011
Primary Sponsor
James McLean
Click for details
AI Summary
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Adds new section 26-52-444 to Arkansas Code establishing sales and use tax exemptions for orthotic devices and orthotic services provided by chiropractors
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Defines "orthotic device" as an external device custom-designed, fabricated, assembled, fitted, or adjusted for a person to restore physiological function or cosmesis
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Excludes from the definition common supportive devices (canes, crutches, corsets, dental appliances, elastic supports, generic arch supports, soft cervical collars, trusses) that are stock items with no significant impact on neuromuscular or musculoskeletal functions
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Exempts gross receipts and proceeds from the sale of orthotic devices or orthotic services by chiropractors from both the Arkansas Gross Receipts Tax and the Compensating Use Tax
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Takes effect on the first day of the calendar quarter following the bill's effective date
Legislative Description
To Create An Exemption From The Sales And Use Tax For Orthotic Devices And Orthotic Services.
Last Action
House Died in House Committee at Sine Die adjournment.
4/27/2011