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Bill > HB1016


AR HB1016

To Create A Sales And Use Tax Exemption For Menstrual Discharge Collection Devices; To Create A Sales And Use Tax Exemption For Diapers; And To Create A Sales And Use Tax Exemption For Certain Items Related To Breastfeeding.


summary

Introduced
11/20/2024
In Committee
01/13/2025
Crossed Over
Passed
Dead
05/05/2025

Introduced Session

Potential new amendment
95th General Assembly (2025 Regular)

Bill Summary

AN ACT TO AMEND THE SALES AND USE TAXES APPLICABLE TO CERTAIN ITEMS; TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; TO CREATE A SALES AND USE TAX EXEMPTION FOR DIAPERS; TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN ITEMS RELATED TO BREASTFEEDING; AND FOR OTHER PURPOSES.

AI Summary

This bill creates three new sales and use tax exemptions in Arkansas for menstrual products, diapers, and breastfeeding-related items. Specifically, the bill exempts the sale of menstrual discharge collection devices, which includes tampons, panty liners, menstrual cups, pads, period underwear, and other clothing specifically designed for managing menstrual cycles, but excludes general grooming and hygiene products. The bill also exempts the sale of diapers for both children and adults, defined as absorbent garments worn by individuals who have difficulty controlling bladder or bowel movements. Additionally, the bill creates a tax exemption for breast pumps, breast pump kits, and related collection and storage supplies, such as breast shields, tubes, valves, bottles, and storage bags. The exemption covers specific breastfeeding-related items like baby bottles, bottle nipples, sterilizers, nipple shields, and nursing pads. These tax exemptions will become effective on the first day of the calendar quarter following the bill's enactment, with the goal of reducing the financial burden on individuals purchasing these essential personal care and health-related products.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Died in House Committee at Sine Die adjournment. (on 05/05/2025)

bill text


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