The bill amends the existing sales tax holiday provisions in Arkansas to include menstrual discharge collection devices as exempt items during this period. Specifically, it introduces a definition for "menstrual discharge collection devices," which encompasses tampons, panty liners, menstrual cups, pads, and similar products designed for use in connection with the human menstrual cycle. Additionally, the bill clarifies that this category includes period underwear and other clothing marketed for menstrual use, while explicitly excluding grooming and hygiene products.

Furthermore, the bill adds menstrual discharge collection devices to the list of items exempt from sales and use tax during the sales tax holiday. The effective date for these amendments will be the first day of the calendar quarter following the act's enactment. This legislation aims to alleviate the financial burden associated with menstrual products by ensuring they are tax-exempt during the designated sales tax holiday.

Statutes affected:
HB 1881: 26-52-444(a), 26-52-444(b)