---
type: "Bill"
title: "TO INCLUDE TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS THAT ARE LEASED IN THE EXEMPTION FROM THE GROSS RECEIPTS TAX."
description: "TO INCLUDE TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS THAT ARE LEASED IN THE EXEMPTION FROM THE GROSS RECEIPTS TAX."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2025"
identifier: "SB 200"
citation: "Arkansas SB 200 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hawk", "K. Hammer"]
version_count: 2
action_count: 15
vote_count: 0
first_action: "2025-02-05T19:59:05+00:00"
last_action: "2025-03-18T20:59:44+00:00"
source: "openstates"
source_identifier: "ocd-bill/5de6e14c-2742-4d32-b1c9-94f11a695e6f"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "c516414a8730709d2512c45417faabfce05c56833bb0247c25570f89403eb234"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas SB 200 (2025) — TO INCLUDE TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS THAT ARE LEASED IN THE EXEMPTION FROM THE GROSS RECEIPTS TAX.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Act 329** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=329.pdf&ddBienniumSession=2025%2F2025R)
2. **SB 200** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2025/2025R/Bills/SB200.pdf)

## Sponsors

- Hawk — primary (person)
- K. Hammer — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-02-05T19:59:05+00:00** Filed `introduction`
- **2025-02-05T20:40:22+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2025-02-26T19:45:28+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2025-02-27T19:14:48+00:00** Read the third time and passed. `passage, reading-3`
- **2025-02-27T19:14:59+00:00** Ordered immediately transmitted to the House.
- **2025-02-27T20:40:00+00:00** RECEIVED FROM THE SENATE
- **2025-02-27T23:22:37+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2025-03-11T17:05:27+00:00** Returned by the Committee Do Pass `committee-passage`
- **2025-03-12T19:19:03+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2025-03-12T19:19:13+00:00** Returned to the Senate as passed.
- **2025-03-12T21:40:37+00:00** Returned from the House as passed.
- **2025-03-12T21:42:02+00:00** ORDERED ENROLLED
- **2025-03-13T13:04:24+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2025-03-13T13:04:26+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2025-03-18T20:59:44+00:00** Notification that SB200 is now Act 329 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5de6e14c-2742-4d32-b1c9-94f11a695e6f`. Confidence: reported (aggregated from official Arkansas legislature records).