AR HB1023

Exempts sales of tangible personal property, digital products, digital codes, and services by parent teacher organizations, parent teacher associations, or similar 501(c)(3) organizations affiliated with public schools from sales tax.

Excludes public school fundraising events sponsored by parent teacher organizations, parent teacher associations, or similar organizations from the definition of "special events" subject to sales tax if ticket sales are conducted by school personnel, students, parents, and community volunteers/businesses and proceeds directly assist the school's educational mission.

Defines "public school" as any school operated by a public school district or any open-enrollment public charter school as defined in Arkansas Code § 6-23-103.

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