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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 over whether leased tablets and similar devices qualified for the tax exemption created by prior legislation. "This bill just clarifies that if they are leased, they also would be tax exempt," Hammerstein said, adding the Department of Finance and Administration (DFA) provided a letter stating there is no fiscal impact.
No public testimony was offered on SB200. After a brief closing, Hammerstein moved to pass the bill; Senator Boyd seconded. The committee approved SB200 on a voice vote with no recorded roll call; the chair announced the bill would pass.
The measure was presented as clarifying prior intent that instructional materials purchased or leased for school use are exempt when they conform to statutory use guidelines. The committee did not discuss fiscal impact beyond noting the DFA report’s conclusion of no fiscal effect.
SB200 will proceed from the committee; the meeting record does not show a roll-call tally of individual senators' votes.
