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6-60-603. Website links for textbooks and course materials.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-60-603. Website links for textbooks and course materials.
(a) No state-supported institution of higher education in this state shall place or permit to be placed on its website or its bookstore's website a link to the website of a retailer of textbooks or other educational materials if the retailer:
(1) Is not required to report and pay Arkansas sales and use taxes; and
(2) Does not obtain a use tax permit from the Department of Finance and Administration and report and pay Arkansas sales and use taxes on sales of textbooks and other educational materials to residents of this state.
(b) This section is intended to promote the state's ability to provide a quality but affordable higher education by strengthening the state's relationship with textbook retailers that support the state's educational mission by:
(1) Paying Arkansas sales and use taxes; and
(2) Interacting locally with state-supported institutions of higher education.
(c) Nothing in this section prevents a faculty member from referring students to any source for required or suggested textbooks or course materials.
(d)(1) A violation of subsection (a) of this section shall be reported to the department.
(2) If the department determines that a violation of subsection (a) of this section has occurred, it shall notify the state-supported institution of higher education of the violation.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-60-603
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:6-60-603
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 18c6c8579a7ce7aacab2b435e594e9d48c7499d89a18fe763a3797c089b42a94
Source location: content.xml paragraph 34239
Stored source content
6-60-603. Website links for textbooks and course materials.
(a) No state-supported institution of higher education in this state shall place or permit to be placed on its website or its bookstore's website a link to the website of a retailer of textbooks or other educational materials if the retailer:
(1) Is not required to report and pay Arkansas sales and use taxes; and
(2) Does not obtain a use tax permit from the Department of Finance and Administration and report and pay Arkansas sales and use taxes on sales of textbooks and other educational materials to residents of this state.
(b) This section is intended to promote the state's ability to provide a quality but affordable higher education by strengthening the state's relationship with textbook retailers that support the state's educational mission by:
(1) Paying Arkansas sales and use taxes; and
(2) Interacting locally with state-supported institutions of higher education.
(c) Nothing in this section prevents a faculty member from referring students to any source for required or suggested textbooks or course materials.
(d)(1) A violation of subsection (a) of this section shall be reported to the department.
(2) If the department determines that a violation of subsection (a) of this section has occurred, it shall notify the state-supported institution of higher education of the violation.
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