Loading chat...
AR SB853
Bill
Status
4/23/2013
Primary Sponsor
Larry Teague
Click for details
AI Summary
-
Creates a sales and use tax exemption for dental appliances sold to or by dentists, orthodontists, oral surgeons, maxillofacial surgeons, and endodontists under Arkansas Code Title 26, Chapter 52, Subchapter 4
-
Defines "dental appliance" as a dental device made for a specific patient, including dental implants, orthodontic appliances, retainers, crowns, bridges, and dentures
-
Exempts gross receipts and gross proceeds from dental appliance sales from both the Arkansas Gross Receipts Tax Act of 1941 and the Arkansas Compensating Use Tax Act of 1949
-
Effective date is July 1, 2014
Legislative Description
To Create An Exemption From The Sales And Use Tax For Dental Appliances Sold By Or To Dentists Or Certain Other Professionals.
Last Action
Notification that SB853 is now Act 1414
4/23/2013