OF ARKANSAS; AND, THAT THE AMENDMENT SHALL NOT PROHIBIT THE EXEMPTION OF FOOD AND MEDICINE SOLD FOR HUMAN CONSUMPTION FROM ANY EXCISE TAX OR OTHER TAX, FEE OR OTHER LEVY; AND TO PROVIDE THAT THE AMENDMENT SHALL NOT APPLY TO ANY OF THE FOLLOWING TAXES OR EXEMPTIONS: AD VALOREM TAXES ON REAL AND TAXABLE TANGIBLE PERSONAL PROPERTY LEVIED FOR COUNTY, CITY OR SCHOOL DISTRICT PURPOSES; OR ANY UNIFORM TAX ON INCOME DERIVED FROM TANGIBLE PERSONAL PROPERTY, LEVIED PURSUANT TO THE "INCOME TAX ACT OF 1929," AS AMENDED; OR ANY TRANSFER OF TANGIBLE PERSONAL PROPERTY BY GIFT, WILL OR INHERITANCE; OR ANY EXCISE TAX OR OTHER TAX, FEE OR OTHER LEVY IMPOSED ON TANGIBLE PERSONAL PROPERTY OF HIGHWAY USERS SPECIFICALLY ENACTED TO FUND CONSTRUCTION, REPAIR, IMPROVEMENT, MAINTENANCE AND OPERATION OF THE ARKANSAS PUBLIC HIGHWAY AND TRANSPORTATION SYSTEM AND COUNTY AND CITY ROADS AND STREETS, INCLUDING LICENSE AND REGISTRATION FEES ON MOTOR VEHICLES AND VESSELS USED OR REGISTERED IN THIS STATE; OR AMENDMENTS TO ANY EXISTING EXEMPTIONS FROM THE ARKANSAS GROSS RECEIPTS OR COMPENSATING USE TAX WHICH ARE PROPERLY ENACTED AND EFFECTIVE BEFORE NOVEMBER 3, 1992; OR ANY ACT CREATING ANY EXCISE TAX OR OTHER TAX, FEE OR OTHER LEVY, OR EXEMPTIONS THEREFROM, PROPERLY ENACTED AND EFFECTIVE BEFORE NOVEMBER 3, 1992; PROVIDED, HOWEVER, ANY ACT AMENDING SUCH AN EXISTING ACT TO IMPOSE AN ADDITIONAL EXCISE TAX OR OTHER TAX, FEE OR OTHER LEVY OR TO PROVIDE AN EXEMPTION THEREFROM NOT HERETOFORE ENACTED SHALL BE SUBJECT TO THE PRINCIPLES OF UNIFORMITY REQUIRED BY THIS AMENDMENT; AND TO PROVIDE THAT FOR PURPOSE OF THE AMENDMENT, USE OF TANGIBLE PERSONAL PROPERTY SHALL MEAN ANY APPLICATION OF LABOR TO OR ALTERATION OF TANGIBLE PERSONAL PROPERTY IN THIS STATE; AND MAKING THE AMENDMENT EFFECTIVE THE DATE OF ITS ENACTMENT.
Pursuant to A.C.A. § 7-9-108, instructions to canvassers and signers are enclosed herewith.
The foregoing opinion, which I hereby approve, was prepared by Deputy Attorney General Elisabeth A. Walker.
Sincerely,
WINSTON BRYANT Attorney General