AR HB1582

Exempts sales and use taxes on election equipment including vote tabulating machines, laptop computers designed for elections, vote marking devices, electronic poll books, polling place fixtures, connecting hardware, and printers used in election processes.

Removes gross receipts tax under the Arkansas Gross Receipts Act of 1941 and compensating use tax under the Arkansas Compensating Tax Act of 1949 on the specified election equipment.

Expires on December 31, 2018, as a sunset provision.

Declares an emergency based on findings that collecting sales and use taxes on statewide election equipment purchases is impractical and cost-prohibitive, and that replacing all existing election equipment by the 2018 primary is critical for secure elections.

Takes effect immediately upon Governor approval, automatic passage after veto period, or veto override.