The proposed bill aims to establish a sales tax holiday for disaster-preparedness supplies in Arkansas, encouraging residents to prepare for potential disasters by exempting certain items from sales and use tax for a limited time each year. Specifically, the bill introduces a new section to the Arkansas Code, detailing various categories of disaster-preparedness supplies, including fastening supplies (like bungee cords and duct tape), food-related supplies (such as bottled water and manual can openers), general supplies (like batteries and portable generators), and safety supplies (including smoke detectors and first-aid kits). The sales tax exemption will be in effect from 12:01 a.m. on the first Saturday in November until 11:59 p.m. the following Sunday each year.

Additionally, the bill mandates that the Department of Finance and Administration will create rules to implement this new sales tax holiday. The effective date for this section of the act will be the first day of the calendar quarter following its enactment. This initiative is designed to promote disaster preparedness among Arkansas residents by making essential supplies more accessible and affordable during the designated holiday period.