According to Rule 2012-2, Arkansas will hold its annual sales tax holiday August 4-5, 2018. This gives shoppers the opportunity to purchase eligible clothing and school supplies including art and instructional materials free of state and local sales tax.
During the sales tax holiday, the following items are sales tax exempt with the following conditions:
Clothing with a purchase price of $100 or less per item;
Clothing accessories or equipment with a purchase price of $50 or less per item;
School art supplies; and
School instructional materials.
A full list of items can be found in the Arkansas Department of Finance and Administration’s (DFA) itemized list.
It is important to note that all retailers are required to participate and may not charge tax on items that are legally tax-exempt during the sales tax holiday.