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AR SB181

Bill

Status

Passed

4/29/2021

Primary Sponsor

Trent Garner

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Adds electronic devices to items exempt from Arkansas sales and compensating use taxes during the annual sales tax holiday (first Saturday in August through the following Sunday)

  • Defines "electronic device" to include calculators, cellular phones, computer mice, monitors, keyboards, desktop computers, e-readers, laptop computers, printers, and tablets

  • Excludes video game consoles, televisions, music/video players, and devices designed primarily for recreational use from the electronic device exemption

  • Declares an emergency due to COVID-19 pandemic impacts on education and virtual learning needs, making the act effective July 1, 2021

  • Authorizes the Department of Finance and Administration to promulgate rules implementing the amended sales tax holiday provisions

Legislative Description

To Amend The Law Concerning The Sales Tax Holiday; To Exempt Certain Electronic Devices During The Sales Tax Holiday; And To Declare An Emergency.

Last Action

Notification that SB181 is now Act 944

4/29/2021

Committee Referrals

Revenue and Taxation4/15/2021
Revenue & Taxation1/25/2021

Full Bill Text

No bill text available