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AR SB512
Bill
Status
Failed
10/15/2021
Primary Sponsor
Jonathan Dismang
Click for details
AI Summary
- Amends Arkansas Code § 26-52-448(b) to redefine "dental appliance" for sales and use tax exemption purposes
- Expands definition to include dental devices made for specific patients such as dental implants, orthodontic appliances, retainers, crowns, bridges, and dentures
- Includes component parts or attachments that become integral parts of dental devices and cannot be reused by other patients after final fabrication
- Explicitly includes abutments, machined bars, metal space maintainers, metal wires, metal brackets, and metal bands in the definition of dental appliances
- 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
Died in Senate Committee at Sine Die adjournment.
10/15/2021
Committee Referrals
Revenue & Taxation3/9/2021
Full Bill Text
No bill text available