Section 26-52-437 - Textbooks and instructional materials for public schools - Definition(a)(1) As used in this section, "instructional materials" includes: (A) Traditional books, sheet music, and trade books in printed and bound form;(B) Activity-oriented educational programs that may include manipulatives;(C) Hand-held calculators;(D) Technology-based educational materials and electronic software that require the use of electronic equipment in order to be used in the learning process and the equipment required to make use of these materials;(E) Maps, globes, art supplies, workbooks, flash cards, educational blocks, educational models, manipulatives, and charts for classroom use;(F) Video tapes, DVDs, films, or cassettes containing instructional information designed to be presented to students as part of a course of study; and(G) Specified digital products and a digital code that contain instructional information designed to be presented to students as part of a course of study.(2) "Instructional materials" does not include:(A) Items purchased for use in: (i) Interscholastic extracurricular activities; or(ii) Administration or maintenance of a school; or(B) Construction materials or supplies.(b) Textbooks, library books, and other instructional materials shall be exempt from the gross receipts tax levied by this chapter if purchased by: (1) An Arkansas school district or Arkansas public school that receives state funding; or(2) The State of Arkansas for free distribution to Arkansas school districts or Arkansas public schools.Amended by Act 2021, No. 914,§ 1, eff. 7/1/2021.Amended by Act 2017, No. 141,§ 31, eff. for tax years beginning on and after 1/1/2018.Acts 2003 (2nd Ex. Sess.), No. 32, § 1; 2005, No. 1441, § 1.