Arkansas Sales Tax Holiday - August 3 and 4, 2024
Instructions for Retailers
Act 757 of 2011 provides for a sales tax holiday in Arkansas during the first weekend of August each year. A sales
tax holiday is a temporary period when state and local sales taxes are not collected or paid on the purchase of certain products.
The Arkansas sales tax holiday for 2024 will begin on Saturday, August 3, 2024 at 12:01 AM and will continue through Sunday, August 4, 2024 at 11:59 PM. State and local sales tax will not be collected during this 48-hour period on the sale of: (1) Clothing and footwear if the sales price is less than one hundred dollars ($100) per item;
(2) Clothing accessories and equipment if the sales price is less than fifty dollars ($50) per item; (3) School supplies; (4) School art supplies; and (5) School instructional materials. For purposes of the holiday period, the following definitions apply:
Clothing - Any article of human wearing apparel suitable for general use with a sales price of less than one hundred dollars ($100) per item. See the product definition list for examples.
Clothing Accessories or Equipment – An item worn on the person or in conjunction with clothing with a sales price of less than fifty dollars ($50) per item. See the product definition list for examples.
Electronic Device – is an electronic item commonly used by a student in a course of study. See the product definition list for examples.
School Supply - An item commonly used by a student in a course of study. See the product definition list for the specific items that are eligible for the sales tax exemption when purchased during the holiday period. If an item is not on the listing, it remains taxable during the sales tax holiday period.
School Art Supply - An item commonly used by a student in the course of study for artwork. See the product definition list for the specific items that are eligible for the sales tax exemption when purchased during the holiday
period. If an item is not on the listing, it remains taxable during the sales tax holiday period.
School Instructional Materials - Written materials commonly used by a student in a course of study as a reference and to learn the subject being taught. See the product definition list for the specific items that are eligible for the sales tax exemption when purchased during the holiday period. If an item is not on the listing, it remains taxable during the sales tax holiday period.
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