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AR HB1764
Bill
Status
4/24/2019
Primary Sponsor
Julie Mayberry
Click for details
AI Summary
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Amends Arkansas Code § 26-52-401 to add a new exemption from gross receipts tax for sales of used textbooks to students enrolled in institutions of higher education.
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Defines "institution of higher education" as an accredited postsecondary educational institution, college, or university.
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Defines "textbook" as a traditional book or trade book in printed and bound form that is published primarily for use by students in the classroom.
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Effective on the first day of the calendar quarter following the act's effective date.
Legislative Description
To Provide A Sales And Use Tax Exemption For The Sale Of Used Textbooks To Students Enrolled In An Institution Of Higher Education.
Last Action
Died on House Calendar at Sine Die Adjournment
4/24/2019