HB 1369 is now Act 757. Starting this year Arkansas back-to-school shoppers will be able to purchase certain clothing and school-related items free of sales and use tax provided the sale occurs during the period beginning 12:01 a.m. on the first Saturday in August each year and ending 11:59 p.m. on the following Sunday.
The exemption covers: (1) clothing items that cost less than $100; (2) clothing accessories or equipment that cost less than $50; (3) school art supplies; (4) school instructional material; and (5) school supplies.
The bill provides detailed definitions of the exempt products.
For further information see the General Assembly’s website.