Arkansas § 26-52-444 Sales tax holiday - Definitions

Arkansas Statutes

§ 26-52-444 — Sales tax holiday - Definitions

Arkansas § 26-52-444

Title26

This text of Arkansas § 26-52-444 (Sales tax holiday - Definitions) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-52-444 (2026).

Text

(a)As used in this section:

(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);

(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 ($50.00);

(3)(A) "Electronic device" includes without limitation:

(i)A calculator;

(ii)A cellular phone;

(iii)A computer mouse;

(iv)A computer monitor;

(v)A computer keyboard;

(vi)A desktop computer;

(vii)An e-reader;

(viii)A laptop computer;

(ix)A printer; and (x) A tablet.

(B)"Electronic device" does not include a:

(i)

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(a) As used in this section: (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); (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 ($50.00); (3) (A) "Electronic device" includes without limitation: (i) A calculator; (ii) A cellular phone; (iii) A computer mouse; (iv) A computer monitor; (v) A computer keyboard; (vi) A desktop computer; (vii) An e-reader; (viii) A laptop computer; (ix) A printer; and (x) A tablet. (B) "Electronic device" does not include a: (i) Video game console, system, or device; (ii) Television; (iii) Music or video player; or (iv) System, device, or peripheral designed or intended primarily for recreational use; (4) "School art supply" means an item commonly used by a student in a course of study for artwork; (5) "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; and (6) "School supply" means an item commonly used by a student in a course of study. (b) The gross receipts or gross proceeds derived from the sale of the following items are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., every year from 12:01 a.m. on the first Saturday in August and ending at 11:59 p.m. the following Sunday: (1) Clothing; (2) Clothing accessory or equipment; (3) An electronic device; (4) School art supply; (5) School instructional material; and (6) School supply. (c) The Department of Finance and Administration shall promulgate rules to implement this section.