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AR HB1400
Bill
Status
5/17/2013
Primary Sponsor
Robert Altes
Click for details
AI Summary
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Amends Arkansas Code § 26-52-433(a) and § 26-53-141(a) to eliminate the physician prescription requirement for hearing aids to qualify for state and local sales and use tax exemption.
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Hearing aids sold by providers licensed under § 17-84-301 et seq. or § 17-100-301 et seq. are exempt from all state and local sales and use taxes without a physician prescription.
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Exemption applies only if the hearing aid sale complies with federal medical evaluation and referral requirements under 21 C.F.R. §§ 801.420 and 801.421.
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Effective date is the first day of the calendar quarter following the effective date of the act.
Legislative Description
To Exempt Hearing Aids From The Requirement That Prosthetic Devices Be Prescribed By A Physician To Be Eligible For The Sales And Use Tax Exemption If Certain Conditions Are Met.
Last Action
Died in House Committee at Sine Die adjournment.
5/17/2013