Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas
2 94th General Assembly A Bill
3 Regular Session, 2023 SENATE BILL 360
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5 By: Senator Gilmore
6 By: Representative Beaty Jr.
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8 For An Act To Be Entitled
9 AN ACT TO AMEND THE SALES TAX EXEMPTION FOR TEXTBOOKS
10 AND INSTRUCTIONAL MATERIALS FOR PUBLIC SCHOOLS; TO
11 PROVIDE A SALES TAX EXEMPTION FOR TEXTBOOKS, LIBRARY
12 BOOKS, AND OTHER INSTRUCTIONAL MATERIALS PURCHASED BY
13 LIBRARIES; AND FOR OTHER PURPOSES.
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15
16 Subtitle
17 TO PROVIDE A SALES TAX EXEMPTION FOR
18 TEXTBOOKS, LIBRARY BOOKS, AND OTHER
19 INSTRUCTIONAL MATERIALS PURCHASED BY
20 LIBRARIES.
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23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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25 SECTION 1. Arkansas Code § 26-52-437(b), concerning the sales tax
26 exemption for textbooks and instructional materials for public schools, is
27 amended to read as follows:
28 (b) Textbooks, library books, and other instructional materials shall
29 be exempt from the gross receipts tax levied by this chapter if purchased by:
30 (1) An Arkansas school district or Arkansas public school that
31 receives state funding; or
32 (2) The State of Arkansas for free distribution to Arkansas
33 school districts or Arkansas public schools;
34 (3) A public library in the state;
35 (4) An academic library in the state; or
36 (5) The Arkansas State Library.
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 SB360
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2 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the
3 first day of the calendar quarter following the effective date of this act.
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Statutes affected:
SB 360: 26-52-437(b)