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AR SB627

Bill

Official Source

Status

Engrossed

4/1/2019

Primary Sponsor

Bart Hester

Click for details

Origin

Senate

92nd General Assembly (2019 Regular)

AI Summary

  • Amends Arkansas Code § 26-52-448(b) to expand the definition of "dental appliance" for sales and use tax exemption purposes
  • Defines "dental appliance" to include any dental device made for a specific patient, including dental implants, orthodontic appliances, retainers, crowns, bridges, and dentures
  • Includes components and attachments used with the specified dental devices in the tax exemption
  • Becomes effective on the first day of the calendar quarter following the act's effective date

Legislative Description

To Amend The Sales And Use Tax Exemption For Dental Appliances.

Last Action

Sine Die adjournment

4/24/2019

Committee Referrals

Revenue and Taxation4/1/2019
Revenue & Taxation3/25/2019

Full Bill Text

No bill text available