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AR HB1903
Bill
Status
Introduced
4/12/2021
Primary Sponsor
Spencer Hawks
Click for details
AI Summary
- Exempts purchases of digital books and electronic subscriptions from Arkansas gross receipts tax and compensating use tax when bought by public schools or libraries
- Defines "digital book" as a digital version of a work generally recognized in the ordinary and usual sense as a book
- Defines "electronic subscription" as payment for electronic access to newspapers or periodicals, whether purchased individually or as a set
- Defines "library" as an organization or part of an organization owned by a public or private school, institution of higher education, municipality, county, or the state that maintains a collection of books or periodicals for public reading, borrowing, or reference
- Takes effect on the first day of the second calendar month following the bill's effective date
Legislative Description
To Exempt The Purchase Of Digital Books And Electronic Subscriptions From Sales And Use Tax When Purchased By A Public School Or Library.
Last Action
Recommended for study in the Interim by Joint Interim Committee on REVENUE & TAXATION- HOUSE
4/21/2021
Committee Referrals
Revenue and Taxation4/12/2021
Full Bill Text
No bill text available