Arkansas’ annual tax holiday, which allows people to purchase back-to-school essentials without tax, is this weekend.
The tax holiday starts at 12:01 a.m. on Saturday, Aug. 1 and ends at 11:59 p.m. on Sunday, Aug. 2.
According to Arkansas’ Department of Finance and Administration’s website, the holiday gives “shoppers the opportunity to purchase certain school supplies, school art supplies, school instructional materials, and clothing free of state and local sales or use tax.”
Arkansas requires all retailers selling these items to participate in the holiday.
These categories have some restrictions. Clothing items, which the Arkansas Department of Finance and Administration defines as “human wearing apparel suitable for general use,” must be under $100 to receive the tax exemption.
There is also a restriction on accessories, which the department defines as “incidental item[s] worn on the person or in conjunction with ‘clothing.’” Each accessory must be less than $50 to receive the tax exemption.
The other categories – school supplies, art supplies and instructional material – have no monetary restrictions. The Arkansas Department of Finance and Administration defines school supplies as items commonly used in course study, art supplies as items commonly used for the study of artwork, and instructional material as items commonly used for reference and teaching.
The Arkansas Department of Finance and Administration lists examples of items that count as clothing and accessories, but it has a set list of all the school supplies, art supplies, and instructional material that are tax exempt.
Items that will remain taxable during the tax holiday include sewing equipment and supplies, protective equipment and sport or recreational equipment.
The full list of items exempt during the tax holiday can be viewed at www.dfa.arkansas.gov/images/uploads/exciseTaxOffice/ HolidayItemized.pdf.