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 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, such as period swimwear and running shorts. The bill also defines grooming and hygiene products and over-the-counter drugs to distinguish them from the newly included menstrual 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 effective date. This legislative change aims to provide financial relief for individuals purchasing menstrual products during the sales tax holiday.

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