Arkansas Sales Tax Holiday

The gross receipts derived from the sale of the following items shall be exempt
from state and local Arkansas sales and use tax from 12:01 a.m. on the first
Saturday in August to 11:59 p.m. the following Sunday each year:

1. Clothing;
2. Clothing accessory or equipment;
3. School art supply;
4. School instructional material; and
5. School supply.

1. “Clothing” means an item of human wearing apparel suitable for general use
for which the gross receipts or gross proceeds paid for the item of clothing is less
than one hundred dollars ($100).
a. The following list contains examples of clothing but is not intended to be an
all-inclusive list:
i. Aprons for both household and shop use;
ii. Athletic supporters;
iii. Baby receiving blankets;
iv. Bathing suits and caps;
v. Beach capes and coats;
vi. Belts and suspenders;
vii. Boots;
viii. Coats and jackets;
ix. Costumes;
x. Diapers for children and adults, including disposable diapers;
xi. Ear muffs;
xii. Footlets;
xiii. Formal wear;
xiv. Garters and garter belts;
xv. Girdles;
xvi. Gloves and mittens for general use;
xvii. Hats and caps;
xviii. Hosiery;
xix. Insoles for shoes;
xx. Lab coats;
xxi. Neckties;
xxii. Overshoes;
xxiii. Pantyhose;
xxiv. Rainwear;
xxv. Rubber pants;
xxvi. Sandals;
xxvii. Scarves;
xxviii. Shoes and shoe laces;
xxix. Slippers;
xxx. Sneakers;
xxxi. Socks and stockings;
xxxii. Steel toed shoes;
xxxiii. Underwear;
xxxiv. Uniforms, both athletic and non-athletic; and
xxxv. Wedding apparel.

2. “Clothing accessory or equipment” means an incidental item worn on the
person or in conjunction with clothing for which the gross receipts or gross
proceeds paid for the item of clothing accessory or equipment is less than fifty
dollars ($50). The following list contains examples of clothing accessories or
equipment but is not intended to be an all-inclusive list:
a. Briefcases;
b. Cosmetics;
c. Hair notions, including, but not limited to: barrettes, hair bows and hair
nets;
d. Handbags;
e. Handkerchiefs;
f. Jewelry;
g. Sun glasses, non-prescription;
h. Umbrellas;
i. Wallets;
j. Watches; and
k. Wigs and hair pieces.

3. “Cosmetics” means:
a. Articles intended to be rubbed, poured, sprinkled, or sprayed on,
introduced into, or otherwise applied to the human body or any part thereof
for cleansing, beautifying, promoting attractiveness, or altering the
appearance. The following list contains examples of cosmetics but is not
intended to be an all-inclusive list:

i. Acne Cleansers;
ii. Acrylic fingernail glue;
iii. Acrylic fingernails;
iv. Aftershave;
v. Antimicrobial products
Germ-X gel/wipes;
vi. Antimicrobial soap;
vii. Antiperspirant;
viii. Anti-wrinkle cream;
ix. Artificial eyelashes;
x. Baby oil;
xi. Baby powder;
xii. Bath salts/oils/crystals;
xiii. Blush;
xiv. Body glitter;
xv. Body spray;
xvi. Body wash;
xvii. Breath spray/strips;
xviii. Bronzer;
xix. Bubble bath;
xx. Cleansing wipes;
xxi. Cologne;
xxii. Concealer;
xxiii. Conditioner;
xxiv. Contact moisturizers;
xxv. Deodorant;
xxvi. Epsom salts;
xxvii. Eye liner;
xxviii. Eye shadow;
xxix. Eyebrow liner;
xxx. Eyelash glue;
xxxi. Facial cleansers;
xxxii. Facial treatments;
xxxiii. Feminine hygiene creams;
xxxiv. Feminine hygiene douches;
xxxv. Feminine hygiene wipes;
xxxvi. Fingernail decorations;
xxxvii. Fingernail polish;
xxxviii. Foot cleansers;
xxxix. Foot deodorant;
xxxx. Hair coloring;
xxxxi. Hair mousse/gel;
xxxxii. Hair oil;
xxxxiii. Hair relaxer;
xxxxiv. Hair removal products;
xxxxv. Hair spray;
xxxxvi. Hair wave treatment;
xxxxvii. Hair wax;
xxxxviii Lip balm;
xxxxix. Lip gloss;
xxxxx. Lip liner;
xxxxxi. Lipstick;
xxxxxii. Liquid foundation;
xxxxxiii. Liquid soap;
xxxxxiv. Lotion;
xxxxxv. Makeup;
xxxxxvi. Mascara;
xxxxxvii. Mouthwash;
xxxxxviii. Nail polish remover;
xxxxxix. Perfume;
xxxxxx. Powder foundation;
xxxxxxi. Saline wipes;
xxxxxxii. Shampoo;
xxxxxxiii. Shaving cream;
xxxxxxiv. Shaving soap;
xxxxxxv. Stretch mark creams;
xxxxxxvi. Teeth whitening products; and
xxxxxxvii. Toothpaste.

9. “School art supply” means an item commonly used by a student in a course of
study for artwork and includes only the following list of items:
a. Clay and glazes;
b. Paints; acrylic, tempera and oil;
c. Paintbrushes for artwork;
d. Sketch and drawing pads; and
e. Watercolors.

10. “School instructional material” means written material commonly used by a
student in a course of study as a reference and to learn the subject being taught.
School instructional material includes only the following list of items:
a. Reference books;
b. Reference maps and globes;
c. Textbooks; and
d. Workbooks.

11. “School supply” means an item commonly used by a student in a course of
study and includes only the following list of items:
a. Binders;
b. Book bags;
c. Calculators;
d. Cellophane tape;
e. Blackboard chalk;
f. Compasses;
g. Composition books;
h. Crayons;
i. Erasers;
j. Folders; expandable, pocket, plastic and manila;

k. Glue, paste and paste sticks;
l. Highlighters;
m. Index cards;
n. Index card boxes;
o. Legal pads;
p. Lunch boxes;
q. Markers;
r. Notebooks;
s. Paper; loose leaf ruled notebook paper, copy paper, graph paper,
tracing paper, manila paper, colored paper, poster board and
construction paper;
t. Pencil boxes and other school supply boxes;
u. Pencil sharpeners;
v. Pencils and pencil lead;
w. Pens and pen refills;
x. Protractors;
y. Rulers; and
z. Scissors and writing tablets.

12. “Sport or recreational equipment” means items designed for human use and
worn in conjunction with an athletic or recreational activity that are not suitable for
general use. The following list contains examples of sport or recreational
equipment but is not intended to be an all-inclusive list:
a. Ballet and tap shoes;
b. Cleated or spiked athletic shoes;
c. Gloves, including, but not limited to, baseball, bowling, boxing, hockey and
golf;
d. Goggles;
e. Hand and elbow guards;
f. Life preservers and vests;
g. Mouth guards;
h. Roller and ice skates;
i. Shin guards;
j. Shoulder pads;
k. Ski boots;
l. Waders; and
m. Wetsuits and fins.