The Arkansas sales tax holiday for clothing and school-related supplies will begin on Saturday, August 1, 2015, at 12:01 a.m. and end on Sunday, August 2, 2015, at 11:59 p.m. During this 48-hour period, state and local sales tax will not be collected on sales of the following: (1) clothing and footwear with a sales price of less than $100 per item; (2) clothing accessories and equipment with a sales price of less than $50 per item; (3) school supplies; (4) school art supplies; and (5) school instructional materials. All retailers are required to participate and may not charge tax on the above exempt items. More information about the tax holiday is available at http://www.dfa.arkansas.gov/offices/exciseTax/salesanduse/Pages/taxHoliday.aspx.
The complete newsletter is available at http://www.dfa.arkansas.gov/offices/policyAndLegal/Documents/quarterly2015-3.pdf.
Arkansas State Revenue Tax Quarterly Newsletter, Vol. XXI, No. 3, July, August, and September 2015