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AR SB244

Bill

Official Source

Status

Passed

4/26/2021

Primary Sponsor

Kim Hammer

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Amends Arkansas Code § 26-52-437(a)(1)(D) to expand the definition of "instructional materials" exempt from sales tax when purchased by public schools
  • Changes the exemption to include technology-based educational materials and electronic software requiring electronic equipment, and explicitly exempts the equipment required to use these materials
  • Removes the previous "except for" language that had excluded equipment from the sales tax exemption
  • Declares an emergency effective July 1, 2021, citing COVID-19 pandemic impacts requiring schools to purchase electronic devices for blended and virtual learning
  • Approved April 26, 2021

Legislative Description

To Amend The Definition Of “instructional Materials” For Purposes Of The Sales Tax Exemption For Instructional Materials Purchased By A School; And To Declare An Emergency.

Last Action

Notification that SB244 is now Act 914

4/26/2021

Committee Referrals

Revenue and Taxation4/15/2021
Revenue & Taxation2/1/2021

Full Bill Text

No bill text available