The bill amends the existing sales tax holiday in Arkansas to include firearm safety devices and firearm storage devices as eligible items. Specifically, it introduces definitions for "firearm safety device," which is designed to prevent unauthorized access or operation of a firearm, and "firearm storage device," which refers to secure containers for storing firearms. These definitions are added to Arkansas Code 26-52-444(a), and the items are included in the list of those subject to the sales tax holiday under 26-52-444(b).

Additionally, the bill declares an emergency, emphasizing the immediate need for these changes due to a mental health crisis in the state. It aims to incentivize the purchase of these safety devices during the sales tax holiday, which occurs the first weekend of August each year. The emergency clause ensures that the changes take effect promptly, allowing the Department of Finance and Administration to notify sellers by June 1, 2025, of the new additions to the sales tax holiday.

Statutes affected:
HB 1699: 26-52-444(a), 26-52-444(b)