This bill amends the Arkansas sales and use tax laws to create exemptions for specific items related to menstrual health, childcare, and breastfeeding. It introduces a sales tax exemption for menstrual discharge collection devices, which includes items such as tampons, menstrual cups, and period underwear. Additionally, the bill establishes a sales tax exemption for diapers, applicable to both children and adults, and defines what constitutes a diaper. Furthermore, it adds a new section that exempts various breastfeeding-related items, including breast pumps, baby bottles, and associated supplies, from sales and use taxes.

The bill specifies the definitions and conditions under which these exemptions apply, ensuring clarity on what items are included or excluded. For instance, while breast pump kits are exempt, certain accessories and cleaning supplies are not. The effective date for these changes is set for the first day of the calendar quarter following the act's enactment. Overall, this legislation aims to alleviate the financial burden on individuals purchasing essential health and childcare products.

Statutes affected:
Old version HB1016 V2 - 1-16-2025 02:49 PM: 26-52-401
Old version HB1016 Original - 11-20-2024 02:25 PM: 26-52-401
HB 1016: 26-52-401