While black Friday tends to be the most popular day for Christmas shopping, store check out lines will see a similar shopping madness trend this weekend as parents and children prepare to swamp stores in search of back-to-school supplies and clothing. Arkansas third sales tax-free holiday weekend will kick off Saturday at 12:01 a.m. Saturday and end at 11:59 p.m. Sunday.
During the 48-hour period, retail stores will not charge local or state sales tax on exempt school supplies, clothing and accessories. This means customers will pay sticker price without the extra sales tax fees on exempt items.
According to the Arkansas Department of Finance and Administration website, all retailers are required to participate and may not charge tax on items that are legally tax-exempt during the sales tax holiday.
Items which are tax exempt included clothing and footwear less that $100, clothing accessories and equipment less than $50, school supplies, art supplies and instructional materials.
The sales tax free holiday was introduced during legislative session in 2011 by Rep. Matthew Shepherd, R-El Dorado. Although Gov. Mike Beebe was opposed to the holiday, Shepherd continued to push it until it was made into a law.
For more information about the sales tax holiday, visit the website at www.dfa.arkansas.gov or contact customer service Monday through Friday at (501) 682-7104 from 8 a.m.- 4:30 p.m.
Clothing, includes all human-wearing apparel suitable for general use:
Garters and garter belts
Gloves and mittens for general use
Aprons, household and shop
Baby receiving blankets
Bathing suits and caps
Shoes and shoe laces
Coats and jackets
Diapers, including disposables
Socks and stockings
Steel toed shoes
Uniforms, athletic and non-athletic
Hats and caps
Belts and suspenders
Insoles for shoes
Beach capes and coats
Clothing accessories or equipment, incidental items worn on the person or in conjunction with clothing:
Wigs and hair pieces hair bows, and hair nets
Hair notions, including barrettes,
Sun glasses, non-prescription
School supplies: An item commonly used by a student in a course of study.
Folders - expandable, pocket, plastic and manila
Pencil boxes and other school supply boxes
Glue, paste, and paste sticks
Index card boxes
Paper - loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper.
School art supply: An item commonly used by a student in a course of study for artwork.
Clay and glazes
Paints - acrylic, tempora and oil
Paintbrushes for artwork
Sketch and drawing pads
School instructional material, written material commonly used by a student in a course of study as reference and to learn the subject being taught:
Reference maps and globes
Sewing, protective, sports or recreational supplies and equipment are taxable.
Sewing equipment and supplies:
Clean room apparel and equipment
Ear and hearing protectors
Paint or dust respirators
Safety glasses and goggles
Welders gloves and masks
Sport or recreational equipment:
Wetsuits and fins
Roller and ice skates
Gloves - baseball, bowling, boxing, hockey and golf
Hand and elbow guards
Life preservers and Vests
Ballet and Tap shoes
Cleated or spiked athletic shoes
Other taxable items are:
Belt buckles sold separately
Costume masks sold separately
Patches and emblems sold separately