This bill amends the existing sales tax holiday provisions in Arkansas to include menstrual discharge collection devices as exempt items during the holiday. Specifically, it adds a definition for "menstrual discharge collection devices," which encompasses tampons, panty liners, menstrual cups, pads, and similar products designed for use during the menstrual cycle. Additionally, the definition is expanded to include period underwear and other clothing specifically marketed for menstrual use, such as period swimwear and running shorts. The bill also clarifies that grooming and hygiene products are not included in this exemption.

Furthermore, the bill introduces a new exemption category for menstrual discharge collection devices under the sales tax holiday. The effective date for these amendments will be the first day of the calendar quarter following the enactment of the bill. This legislation aims to provide financial relief for individuals purchasing menstrual products by exempting them from sales and use tax during the designated holiday period.

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