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 new exemption for the sale of 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, both for children and adults, and defines what constitutes a diaper. Furthermore, it adds a section that exempts various breastfeeding-related items, including breast pumps, baby bottles, and related supplies, from sales and use taxes.

The bill specifies the definitions and categories of the items eligible for these exemptions, ensuring clarity on what is included and excluded. For instance, it outlines that breast pump kits must contain specific items to qualify for the exemption, and it details the components of breast pump collection and storage supplies. The effective date for these changes is set for the first day of the calendar quarter following the act's enactment.

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