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2025R: SB200 ACT 329

TO INCLUDE TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS THAT ARE LEASED IN THE EXEMPTION FROM THE GROSS RECEIPTS TAX.

Latest action: Notification that SB200 is now Act 329

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SponsorRole
lead
primary
WhenChamberAction
Feb 5, 2025, 1:59 p.m. CTSenateFiled
Feb 5, 2025, 2:40 p.m. CTSenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
Feb 26, 2025, 1:45 p.m. CTSenateReturned by the Committee, with the recommendation that it Do Pass
Feb 27, 2025, 1:14 p.m. CTSenateRead the third time and passed. ·
Feb 27, 2025, 1:14 p.m. CTSenateOrdered immediately transmitted to the House.
Feb 27, 2025, 2:40 p.m. CTHouseRECEIVED FROM THE SENATE
Feb 27, 2025, 5:22 p.m. CTHouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
Mar 11, 2025, 12:05 p.m. CTHouseReturned by the Committee Do Pass
Mar 12, 2025, 2:19 p.m. CTHouseRead the third time and passed and ordered transmitted to the Senate. ·
Mar 12, 2025, 2:19 p.m. CTHouseReturned to the Senate as passed.
Mar 12, 2025, 4:40 p.m. CTSenateReturned from the House as passed.
Mar 12, 2025, 4:42 p.m. CTSenateORDERED ENROLLED
Mar 13, 2025, 8:04 a.m. CTSenateReported correctly enrolled and ordered delivered to the Governor.
Mar 13, 2025, 8:04 a.m. CTSenateDELIVERED TO GOVERNOR.
Mar 18, 2025, 3:59 p.m. CTSenateNotification that SB200 is now Act 329

Meetings

WhenMeetingVideo
Feb 26, 2025, 10:00 a.m. CT Senate Revenue and Taxation · Old Supreme Court Video Add to Google Calendar Add to Apple Calendar
Feb 27, 2025, 12:30 p.m. CT Senate Floor Session · Senate Chamber Video Add to Google Calendar Add to Apple Calendar
Mar 11, 2025, 10:00 a.m. CT House Revenue and Taxation Committee · Committee Room 151 Video Add to Google Calendar Add to Apple Calendar
Mar 12, 2025, 1:30 p.m. CT House Meeting · House Video Add to Google Calendar Add to Apple Calendar

No amendments stored.

Fiscal impact

DFA1 · Feb 15, 2025

Fiscal Impact Statement Bill: SB200 Bill Subtitle: TO INCLUDE TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS THAT ARE LEASED IN THE EXEMPTION FROM THE GROSS RECEIPTS TAX. --------------------------------------------------------------------------------------------------------------------------------------- Sponsors: Sen. Hammer and Rep. Hawk Basic Change: Under current law, sales of certain instructional materials are exempt from sales and use tax when sold to: • An Arkansas school district or Arkansas public school that receives state funding; or • The State of Arkansas for free distribution to Arkansas school districts or Arkansas public schools. SB200 clarifies that textbooks, library books, and qualifying instructional materials are exempt from sales and use tax if they are leased by one of the qualifying entities. Fiscal Impact: None. Taxpayer Impact: SB200 will clarify that the lease of instructional materials by an Arkansas school district or public school will also be exempt from sales and use tax. Resources Required: None. Time Required: Adequate time is allowed for implementation. Procedural Changes: None. Other Comments: None. Legal Analysis: None.

Committee actions

  • Do Pass · House · Mar 11, 2025, 12:05 p.m. CT
    Returned by the Committee Do Pass
  • Do Pass · Senate · Feb 26, 2025, 1:45 p.m. CT
    Returned by the Committee, with the recommendation that it Do Pass

Floor roll calls

House · RCS 537

Wednesday, March 12, 2025 2:19:03 PM · arkleg

98Yea
0Nay
2Not voting
0Present
0Excused

Yea (98)

Not voting (2)

Senate · RCS 358

Thursday, February 27, 2025 1:14:48 PM · arkleg

33Yea
0Nay
1Not voting
0Present
1Excused

Yea (33)

Excused (1)

Not voting (1)

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In the News

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Last checked Nov 12, 2026, 7:19 p.m. CT.

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