HB1881
To Add Menstrual Discharge Collection Devices To The List Of Items Exempt From Sales And Use Tax During The Sales Tax Holiday.
Last Action (May 5, 2025): Died in House Committee at Sine Die adjournment.
Sponsors
AI-Generated Summary
House Bill 1881 amends Arkansas law regarding the annual sales tax holiday. The bill expands the list of items exempt from state and local sales and use tax during this designated period to include 'menstrual discharge collection devices.' These devices are defined to include items such as tampons, pads, menstrual cups, panty liners, and specialized apparel like period underwear, swimwear, and sleep shorts. The bill explicitly excludes general grooming and hygiene products from this definition. The act is set to take effect on the first day of the calendar quarter following its enactment.
Potential Impact Analysis
Who Might Benefit?
The primary beneficiaries of this bill are individuals who menstruate and purchase menstrual products, as they would be able to acquire these essential items tax-free during the designated sales tax holiday period. This provides modest financial relief to households that regularly purchase these goods.
Who Might Suffer?
The primary entity negatively impacted by this bill is the state and local government, which would experience a reduction in tax revenue during the sales tax holiday period due to the added exemptions. Additionally, some retailers might face minor administrative burdens in updating their point-of-sale systems to correctly identify and categorize these specific items for tax exemption during the holiday.
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