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Committee passes SB200 to clarify tax exemption for leased instructional materials
Summary
The Senate Revenue & Tax Committee passed SB200, a clarification to Arkansas tax law that makes leased textbooks and other instructional materials (including leased tablets used in schools) tax-exempt when used in accordance with statute, with no fiscal impact reported by DFA.
The Senate Revenue & Tax Committee voted to pass SB200 after sponsor Senator Kim Hammerstein described it as a cleanup bill clarifying that leased instructional materials used by schools are tax-exempt.
Senator Kim Hammerstein (District 16) told the committee the bill resolves a dispute between vendors and schools…
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