AR HB1245

Amends Arkansas Code § 26-52-433(b)(4) to expand the definition of "physician" for sales tax exemption purposes to include podiatrists licensed under § 17-96-101 et seq.

Adds podiatrists to the list of practitioners who can authorize exemptions for durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies from sales tax.

Previously defined "physician" as only those licensed under § 17-95-401 et seq.; new language adds "or § 17-96-101 et seq." to include podiatry licenses.

Effective on the first day of the calendar quarter following the effective date of the act.

Approved February 18, 2019.