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. The bill introduces a new section to the Arkansas Code, specifically 26-52-457, which defines various categories of disaster-preparedness supplies, including fastening supplies, food-related supplies, general supplies, and safety supplies. Examples of these items include batteries, bottled water, first-aid kits, and portable generators. The sales tax exemption will be in effect annually from 12:01 a.m. on the first Saturday in November until 11:59 p.m. the following Sunday.

Additionally, the bill mandates that the Department of Finance and Administration will create rules to implement this new section. The effective date for this legislation will be the first day of the calendar quarter following its enactment. This initiative is designed to promote public safety and readiness in the face of natural disasters and emergencies.