|University of Arkansas at Little Rock|
|Policy Name: Website Links for Textbooks and Course Materials|
|Policy Number: 404.21|
|Effective Date: February 6, 2007|
The University of Arkansas at Little Rock adopts the following policy to implement the provisions of Act 277 of the 2007 Regular Session of the 86th General Assembly.
Website Links for Textbooks and Course Materials
No employee or agent of the University of Arkansas at Little Rock (â€śUniversityâ€ť) shall place, or cause to be placed, on the universityâ€™s website or on the website of any university bookstore (whether the bookstore is owned and operated by the university or by a third party under contract with the university), a link to the website of a retailer of textbooks or other educational materials if the retailer is not required to report and pay Arkansas sales and use taxes unless:
- The retailer has obtained a use tax permit from the State of Arkansas Department of Finance and Administration.
- The retailer is reporting and paying Arkansas sales and use taxes on sales of textbooks and other educational materials to residents of Arkansas.
An employee or agent of the university creating, or directing another to create, a link to the website of a retailer of textbooks or other educational materials shall request written verification from the vice chancellor for finance and administration that the retailer complies with the requirements of Act 277 and this policy, and shall not create or direct the creation of the link until the written verification is received.
Violations of this policy shall be reported to the vice chancellor for finance and administration, who shall in turn report the violation to the State of Arkansas Department of Finance and Administration.
Source: UALR Faculty Senate Sept. 21, 2007 & Act 277 of 2007