Browse Arkansas Code titles and sections
26-52-444. Sales tax holiday — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-444. Sales tax holiday — Definitions.
(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) “School art supply” means an item commonly used by a student in a course of study for artwork;
(4) “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
(5) “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) School art supply;
(4) School instructional material; and
(5) School supply.
(c) The Department of Finance and Administration shall promulgate rules to implement this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-444
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-52-444
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a77ad055344065a0368e6153ee594d563f213abdf7542f7cc505f7afc1663f8f
Source location: content.xml paragraph 19820
Stored source content
26-52-444. Sales tax holiday — Definitions.
(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) “School art supply” means an item commonly used by a student in a course of study for artwork;
(4) “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
(5) “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) School art supply;
(4) School instructional material; and
(5) School supply.
(c) The Department of Finance and Administration shall promulgate rules to implement this section.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-53-101. This identifies an authority to review, not proof of applicability.