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Arkansas Sales Tax Holiday Rules For 2012

  • May 21, 2012 | Susan McLain

The Arkansas Department of Finance and Administration has issued Rule 2012-2 Arkansas Sales Tax Holiday. The regulation explains the following general provisions:

  • Defined items shall be exempt from state and local Arkansas sales and use tax during the sales tax holiday.
  • The sales tax holiday will commence at 12:01 am on the first Saturday in August and end 11:59 pm the following Sunday each year. In 2012, the dates are August 4-5.

The following general items will be exempt:

  • Clothing less than $100 per item;
  • Clothing accessory or equipment less than $50 per item;
  • School art supply;
  • School instructional material; and
  • School supply.

In comparison to other states, Arkansas has a surprising list of things that qualify as clothing for the sales tax exemption. Items not found on some other states’ lists include:

  • Aprons for household and shop use
  • Bathing suits and caps
  • Baby receiving blankets
  • Ear muffs
  • Hosiery
  • Neckties
  • Wedding apparel

Items that are not considered clothing for the purpose of the sales tax holiday include belt buckles, costume masks, protective equipment, sport or recreational equipment and patches and emblems.

Some clothing accessories and equipment that you don’t find with other state tax holidays include:

  • Watches
  • Handkerchiefs
  • Cosmetics (except for soap)
  • Umbrellas
  • Wigs and hair pieces

The regulation provides more information on how the exemption applies to layaway sales, bundled sales, coupons and discounts, splitting of times normally sold together, rain checks, back orders, exchanges, delivery charges, returns, and purchases made in different time zones.  To read more, click here.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”