Arkansas Code
Subchapter 6 - Textbooks and Course Materials
§ 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.

Structure Arkansas Code