The following categories of items are exempt from sales tax: (1) Clothing and footwear if the sales price is less than one hundred dollars ($100) per item; (2) Clothing accessories and equipment if the sales price is less than fifty dollars ($50) per item; (3) School supplies; (4) School art supplies; and (5) School instructional materials. For the detailed list of the Back-To-School tax exempt items posted by the Department of Finance and Administration click here.
If you want to keep the Back-To-School Sales Tax Holiday, you better speak up! Earlier this year the Tax Reform and Relief Legislative Task Force decided to study the possibility of repealing the tax holiday.[i] Here is the membership of the task force:
Chair Senator Jim Hendren
Chair Representative Lane Jean
Senator Jonathan Dismang
Senator Joyce Elliott
Senator Bart Hester
Senator Keith Ingram
Senator Missy Irvin
Senator Larry Teague
Senator David Wallace
Representative Frances Cavenaugh
Representative Jim Dotson
Representative Kenneth B. Ferguson
Representative Joe Jett
Representative Bob Johnson
Representative Mathew W. Pitsch
Representative Warwick Sabin
[i] http://www.arkansasonline.com/news/2018/may/11/panel-looks-at-parts-of-tax-code-to-rev-1/
