This bill amends the existing sales tax exemption for textbooks and instructional materials in Arkansas to expand eligibility for the exemption. Specifically, it adds provisions that allow public libraries, academic libraries, and the Arkansas State Library to purchase textbooks, library books, and other instructional materials without incurring sales tax. The previous law only included Arkansas school districts and the state for free distribution to schools, but the new language broadens the scope to include these additional entities.

The bill also establishes an effective date, stating that the new provisions will take effect on the first day of the calendar quarter following the enactment of the act. This change aims to support libraries in their educational roles by alleviating the financial burden of sales tax on essential instructional materials.

Statutes affected:
SB 360: 26-52-437(b)