Here in Arkansas, state-funded agencies (including libraries) must pay
sales and use tax on all purchases. (Except, for bizarre reasons I won't
go into, periodicals.) So--this means that our library pays a sales tax
of approximately 6% on each book and continuation we purchase. We are
considering pursuing legislative change on this issue. Apparently Texas
libraries used to pay a similar tax, but no longer have to. Does anyone
out there pay such a tax, or know of a state where libraries do?? Please
respond directly to me (although I do think this topic is much more scin-
tillating than microform cabinets.) Thank you.
Lynn Foster, UALR/Pulaski County Law Library
lcfoster@ualr.edu
501-324-9975
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