(a) All motor vehicles owned and operated by public school districts in Arkansas and used exclusively for school purposes shall be exempt from taxation by the state, county, or municipality.
(b) This exemption is to include license tag fees and charges as well as property taxes.
Structure Arkansas Code
Subtitle 2 - Elementary and Secondary Education Generally
§ 6-19-101. Regulations and standards generally
§ 6-19-102. Authority to transport students — Vehicles and operators
§ 6-19-103. Directors exempt from liability
§ 6-19-104. Bus drivers generally
§ 6-19-106. Bus drivers — Qualifications
§ 6-19-107. Bus drivers — Application for employment — Driving records
§ 6-19-108. Bus drivers — Certification
§ 6-19-109. Bus drivers — Seat belts
§ 6-19-110. Bus drivers — Loading and discharging pupils — Definitions
§ 6-19-111. Bus rules — Design and operation
§ 6-19-112. Tax exemption for school vehicles
§ 6-19-113. Registration exemption for buses
§ 6-19-115. Bus permit numbers
§ 6-19-117. School bus safety equipment — Definition
§ 6-19-119. School bus passengers required to be seated — Definition
§ 6-19-120. Operation of a school bus while using a cellular telephone — Definitions
§ 6-19-122. Safe transportation of school children on buses and other vehicles
§ 6-19-125. Safety equipment grant pilot program — Definitions
§ 6-19-126. Notice on school buses
§ 6-19-127. Parental monitors on school buses
§ 6-19-129. Advertising on school buses
§ 6-19-130. School bus passenger restraint systems — Definitions