(a) It shall be unlawful to operate a vehicle on the public highways if after-market tinting material, together with striping material, has been applied to any windows of the vehicle or if letters or logos larger than one-quarter inch (1/4") have been applied to the windows of the vehicle.

(b) After-market tinting of vehicle windows shall be lawful only as follows:

(1) The glass immediately in front of the operator may have a strip of tinting material applied to the top edge, known in the industry as an "eyebrow", but it may not extend downward more than five inches (5") from the top center of the windshield;

(2) On all 1994 model vehicles and later model vehicles, the side windows and side wings located on the immediate right or left of the driver or to the right or left immediately behind the driver may be covered with an after-market tinting material which results in at least twenty-five percent (25%) net light transmission, except that the side windows immediately behind the driver on any truck, bus, trailer, motor home, or multiple purpose passenger vehicle may be covered with an after-market tinting material which results in at least ten percent (10%) net light transmission; and

(3) On all 1994 model vehicles and later model vehicles, the rearmost window may be covered with an after-market tinting material which results in at least ten percent (10%) net light transmission.

(c) Any vehicle that is operated on Arkansas roads with after-market tinting material on any glass shall have attached to the front glass immediately to the operator's left a label containing the name and phone number of the company installing the tinting material and affirming that all tinting on the vehicle conforms to the requirements of this section.

(d) The provisions of this section shall not apply to motorists operating vehicles registered in other states that have enacted legislation regulating the shading of windshields or windows of motor vehicles who are driving on Arkansas roads and highways.

(e) (1) (A) A motorist is exempt from this section if the motorist is diagnosed by a physician as having a disease or disorder, including, but not limited to, albinism or lupus, for which the physician determines it is in the best interest of the motorist to be exempt from the requirements of this section. The motorist shall carry in his or her motor vehicle a physician's certification.

(B) The installation of tinted glass is exempt from this section if the tinted glass is installed in the motor vehicle of a person exempted under this subsection, as evidenced by a physician's certification.

(C) For vehicles tinted prior to August 16, 2013, this subdivision (e)(1) applies. Proof of the date of the application of the tint and the name and phone number of the company that applied the tinting shall be carried in the motor vehicle.

(2) After August 16, 2013, a motorist that provides a physician's certification attesting that it is in the best interest of the motorist to have such tinting may have window tinting performed as follows:

(A) The side windows and side wings located on the immediate right or left of the driver or to the right or left immediately behind the driver may be covered with an after-market tinting material which results in at least twenty percent (20%) net light transmission;

(B) The rearmost window may be covered with an after-market tinting material which results in at least ten percent (10%) net light transmission; and

(C) The front windshield may be covered with an after-market tinting material which results in at least fifty percent (50%) net light transmission.

(3) After August 13, 2013, a vehicle operated on Arkansas roads with after-market tinting material on the glass under this section shall have attached to the front glass immediately to the operator's left a label from the window tinting installer that:

(A) Provides the name and phone number of the company that installed the tinting material; and

(B) Affirms that all tinting on the vehicle conforms to the requirements of this section.

(4) A motorist utilizing the provisions of this section shall carry the physician's certification in the motor vehicle.

(5) Any physician certification issued in compliance with this subsection shall be valid for three (3) years from the date of issue.

(6) Upon transfer of a vehicle with window tinting under the medical waiver exemption, the transferor shall:

(A) Disclose that the window tinting is not within legal limits without a medical waiver; or

(B) Remove the tinting that was based on the medical waiver.

(f) The provisions of this section shall not be applicable to vehicles or operators of vehicles used exclusively or primarily for the transportation of dead human bodies.

(g) Any installer of motor vehicle glass tinting material who installs any glass tinting in violation of this section or otherwise violates the provisions of this section or any person operating any motor vehicle with glass tinting or other after-market alteration of the glass in the vehicle which is contrary to the provisions of this section shall be guilty of a Class B misdemeanor.

(h) The provisions of this section shall also apply to:

(1) All 1993 and older model vehicles which have not had after-market tinting material applied in accordance with Acts 1991, No. 563 [repealed], or Acts 1991, No. 1043 [repealed]; and

(2) At such time as the ownership of the same are transferred, all older model vehicles which have had after-market tinting material applied in accordance with Acts 1991, No. 563 [repealed], or Acts 1991, No. 1043 [repealed].

(i) Notwithstanding any other provision of this section or any other law to the contrary, windshields of law enforcement vehicles may be tinted to the extent that the windshield permits at least fifty percent (50%) net light transmission.

(j) This section does not apply to a sedan under § 27-37-307.