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 tampons, menstrual cups, and period underwear, among others. Additionally, the bill exempts sales of diapers for both children and adults, defining "diaper" as an absorbent garment for individuals who have difficulty controlling their bladder or bowel movements.

Furthermore, the bill establishes a new section that outlines exemptions for breastfeeding-related items, including breast pumps, baby bottles, and associated supplies. It specifies what constitutes a breast pump and its related items, while also detailing exclusions for certain products not covered under the exemption. The effective date for these changes will be the first day of the calendar quarter following the act's approval.

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