# Arkansas SB200: TO INCLUDE TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS THAT ARE LEASED IN THE EXEMPTION FROM THE GROSS RECEIPTS TAX.

Arkansas SB200, TO INCLUDE TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS THAT ARE LEASED IN THE EXEMPTION FROM THE GROSS RECEIPTS TAX., is a 2025 Regular Session Senate bill sponsored by RJ Hawk (Republican), Kim Hammer (Republican); status enacted, last action 2025-03-18 (Notification that SB200 is now Act 329) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AR-SB200-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas SB200
- State: Arkansas
- Session: 2025 Regular Session
- Title: TO INCLUDE TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS THAT ARE LEASED IN THE EXEMPTION FROM THE GROSS RECEIPTS TAX.
- Status: enacted
- Chamber: Senate
- Introduced: 2025-02-05
- Last action: 2025-03-18, Notification that SB200 is now Act 329
- Sponsors: RJ Hawk (Republican), Kim Hammer (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 2 (131 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Arkansas school tax breaks expand with limits: mixed, low. Arkansas public school districts and state-funded public schools get a gross receipts tax exemption when buying or leasing qualifying materials. These include textbooks, library books, and other instructional materials. The state also qualifies when buying or leasing these materials to give Arkansa…

## Sponsors and cosponsors

- Sponsor: RJ Hawk (Republican), House
- Sponsor: Kim Hammer (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-12 | House | House Vote - Wednesday, March 12, 2025 2:19:03 PM | pass | 98 | 0 |   |
| 2025-02-27 | Senate | Senate Vote - Thursday, February 27, 2025 1:14:48 PM | pass | 33 | 0 |   |

## Actions (15)

- 2025-03-18: Notification that SB200 is now Act 329 (Senate)
- 2025-03-13: DELIVERED TO GOVERNOR. (Senate)
- 2025-03-13: Reported correctly enrolled and ordered delivered to the Governor. (Senate)
- 2025-03-12: ORDERED ENROLLED (Senate)
- 2025-03-12: Returned from the House as passed. (Senate)
- 2025-03-12: Returned to the Senate as passed. (House)
- 2025-03-12: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-03-11: Returned by the Committee Do Pass (House)
- 2025-02-27: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-02-27: RECEIVED FROM THE SENATE (House)
- 2025-02-27: Ordered immediately transmitted to the House. (Senate)
- 2025-02-27: Read the third time and passed. (Senate)
- 2025-02-26: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-02-05: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-02-05: Filed (Senate)

## Bill text

- SB200 - Introduced, 2025-02-05: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB200.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=329.pdf&ddBienniumSession=2025%2F2025R)

## Related bills

- HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025-2026 FISCAL YEAR. (enacted)
- HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO SET PENALTIES FOR A VIOLATION OF THE PROHIBITION OF SOLICITATION OF INJURED INDIV… (failed)
- HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS. (failed)
- SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE USE OF ALKALINE HYDROLYSIS; AND TO REGULATE ALKALINE HYDROLYSIS FACILITIES. (failed)
- HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO ALLOW A MUNICIPALITY TO PETITION TO SET ASIDE THE SALE OF PROPERTY TO CERTAIN P… (failed)
- HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL ASSEMBLY; TO REQUIRE THAT A MEMBER OF THE HOUSE OF REPRESENTATIVES BE SELECTED A… (failed)

## Sources
- [SB200 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB200.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=329.pdf&ddBienniumSession=2025%2F2025R)

## Related
- [HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025…](https://policyrisk.com/state-bill/AR-HB1265-2025)
- [HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO S…](https://policyrisk.com/state-bill/AR-HB1237-2025)
- [HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.](https://policyrisk.com/state-bill/AR-HB1686-2025)
- [SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE US…](https://policyrisk.com/state-bill/AR-SB440-2025)
- [HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO…](https://policyrisk.com/state-bill/AR-HB1695-2025)
- [HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL…](https://policyrisk.com/state-bill/AR-HR1012-2025)
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Source: PRIA, https://policyrisk.com/state-bill/AR-SB200-2025 (as of 2026-10-19).