ARKANSAS TAX-FREE WEEKEND: What’s exempt and what’s not?

LITTLE ROCK, Ark. — The annual back-to-school sales tax weekend is approaching and parents are ready to check off their kid’s school supply list.

Arkansas tax-free weekend starts on August 7 and end on August 8.

According to the Department of Finance and Revenue, shoppers can purchase certain electronic Devices, school supplies, school art supplies, school instructional materials, and clothing free of sales tax.

To view the full list, click here or see below.

School supplies:

According to the state, a “school supply” is an item commonly used by a student in a course of study and includes only the following list of items:

  • Binders
  • Book bags
  • Calculators
  • Cellophane tape
  • Blackboard chalk
  • Compasses
  • Composition books
  • Crayons
  • Erasers
  • Folders
  • Expandable pocket, plastic and manila
  • Glue paste and paste sticks
  • Highlighters
  • Index cards
  • Index card boxes
  • Legal pads
  • Lunch boxes
  • Markers
  • Notebooks
  • Paper; loose leaf, ruled notebook paper, copy paper, graph paper, tracing paper, manila paper colored paper, poster board and construction paper
  • Pencil boxes and other school supply boxes
  • Pencil sharpeners
  • Pencils and pencil lead
  • Pens and pen refills
  • Protractors
  • Rulers
  • Scissors and writing tablets

“School art supply” means an item commonly used by a student in a course of study for artwork and includes only the following list of items:

  • Clay and glazes
  • Paints; acrylic, tempera and oil paintbrushes for artwork
  • Sketch and drawing pads
  • Watercolors

“School instructional material” means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. School instructional material includes only the following list of items:

  • Reference books.
  • Reference maps and globes.
  • Textbooks.
  • Workbooks.

“Clothing” means an item of human wearing apparel suitable for general use for which the gross receipts or gross proceeds paid for the item of clothing is less than one hundred dollars $100.

Some of the exempt items include:

  • Aprons for both household and shop use;
  • Athletic supporters;
  • Baby receiving blankets;
  • Bathing suits and caps;
  • Beach capes and coats;
  • Belts and suspenders;
  • Boots; Coats and jackets;
  • Costumes;
  • Diapers for children and adults, including disposable diapers;
  • Ear muffs;
  • Footlets;
  • Formal wear;
  • Garters and garter belts

List of some Items that are not clothing

  • Belt buckles sold separately.
  • Costume masks sold separately.
  • Patches and emblems sold separately
  • Protective equipment;
  • Sewing equipment and supplies including, but not limited to, knitting needles, patterns, pins, scissors, sewing machines, and sewing needles

“Clothing accessory or equipment” means an incidental item worn on the person or in conjunction with clothing for which the gross receipts or gross proceeds paid for the item of clothing accessory or equipment is less than fifty dollars ($50).

List of some items included:

  • Briefcases;
  • Cosmetics;
  • Hair notions, including, but not limited to: barrettes, hair bows and hair nets
  • Handbags
  • Handkerchiefs
  • Jewelry
  • Sun glasses, non-prescription
  • Umbrellas
  • Wallets and watches
  • Wigs and hair pieces

“Sport or recreational equipment” means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use.

List of some items included:

  • · Ballet and tap shoes
  • · Cleated or spiked athletic shoes
  • · Gloves, including, but not limited to, baseball, bowling, boxing, hockey and golf
  • Goggles
  • Hand and elbow guards
  • Life preservers and vests
  • Mouth guards
  • Roller and ice skates
  • Shin guards
  • Shoulder pads
  • Ski boots
  • Waders; and, wetsuits and fins.