PEA RIDGE — Act 757 of 2011 provides for a sales tax holiday in Arkansas during the first weekend of August each year.where state and local sales taxes are not collected or paid on the purchase of certain products.
The Arkansas sales tax holiday for 2012 will begin at 12:01 a.m. Saturday, Aug. 4, 2012, and will continue through 11:59 p.m. Sunday, Aug. 5, 2012.
State and local sales tax will not be collected during this 48-hour period on the sale of:
Clothing - Any article of human wearing apparel suitable for general use with a sales price of less than $100 per item.
Clothing Accessories or Equipment - An item worn on the person or in conjunction with clothing with a sales price of less than $50 per item.
School Supply - An item commonly used by a student in a course of study.
School Art Supply - An item commonly used by a student in the course of study for artwork.
School Instructional Materials - Written materials commonly used by a student in a course of study as a reference and to learn the subject being taught.
School, Pages 11 on 07/25/2012