DFA provides detailed list of eligible tax-free items

DFA provides detailed list of eligible tax-free items

Know what is and isn’t exempt before you hit the stores

ralphhardin@gmail.com The Arkansas Department of Finance and Administration has provided shoppers and residents with a list of product definitions and descriptions of items eligible for the upcoming Arkansas Sales Tax Holiday Aug. 45.

• “Clothing” of the type eligible for the sales tax holiday exemption with a price of less than $100 per item includes all human wearing apparel suitable for general use. Examples include: aprons (household and shop), athletic supporters, baby receiving blankets, bathing suits and caps, beach capes and coats, belts and suspenders, boots, coats and jackets, costumes, diapers (including disposables), earmuffs, footlets, formal wear, garters and garter belts, girdles, gloves and mittens for general use, hats and caps, hosiery, insoles for shoes, lab coats, neckties, overshoes, pantyhose, rainwear, rubber pants, sandals, scarves, shoes and shoe laces, slippers, sneakers, socks and stockings, steeltoed shoes, underwear, uniforms (athletic non-athletic), and wedding apparel.

• 'Clothing Accessories or Equipment' of the type eligible for the holiday exemption with a price of less than $50 per item includes incidental items worn on the person or in conjunction with “clothing.” Examples include: briefcases, cosmetics, handbags, handkerchiefs, hair notions (including barrettes, hair bows, hair nets) jewelry, sun glasses (non-prescription), umbrellas, wallets, watches, wigs and hair pieces.

• “School Supply” is an item commonly used by a student in a course of study. The following is a listing of school supplies eligible for the holiday exemption (If an item is not on the listing, it remains taxable during the sales tax holiday period) binders, book bags, calculators, cellophane tape, blackboard chalk, compasses, composition books, crayons, erasers, folders (expandable, pocket, plastic, and manila), glue, paste, and paste sticks, highlighters, index cards, index card boxes, legal pads, lunch boxes, markers, notebooks, paper (loose leaf, ruled, notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper), pencil boxes and other school supply boxes, pencil sharpeners, pencils, pens, protractors, rulers, scissors, and writing tablets.

• “School Art Supply” is an item commonly used by a student in a course of study for artwork. The following is a listing of school art supplies eligible for the holiday exemption (If an item is not on the listing, it remains taxable during the sales tax holiday period): Clay and glazes, Sketch and drawing pads, Paints (acrylic, tempora, and oil), Watercolors, and Paintbrushes for artwork.

• “School Instructional Material” is written material commonly used by a student in a course of study as a reference and to learn the subject being taught.

The following is a listing of school instructional materials eligible for the holiday exemption (If an item is not on the listing, it remains taxable during the sales tax holiday period): Reference books, Reference maps and globes, Textbooks, and Workbooks.

• “Clothing” does not include: belt buckles sold separately, Costume masks sold separately, Patches and emblems sold separately, Sewing equipment and supplies (including knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles; and Sewing materials that become part of “clothing” including buttons, fabric, lace, thread, yarn, and zippers).

Also not included:

• 'Protective equipment' for human wear and designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use (Protective equipment not eligible for the sales tax holiday exemption includes breathing masks, clean room apparel and equipment, ear and hearing protectors, face shields, hard hats, helmets, paint or dust respirators, protective gloves, safety glasses and goggles, safety belts, tool belts, welder’s gloves and masks).

• 'Sport or recreational equipment' designed for human use and worn in conjunction with an athletic or recreational activity that is not suitable for general use. Sport or recreational equipment not eligible for the sales tax holiday exemption includes: ballet and tap shoes, cleated or spiked athletic shoes, gloves (baseball, bowling,

boxing, hockey, and golf), goggles, hand and elbow guards, life preservers and vests, mouth guards, roller

and ice skates, shin guards, shoulder pads, ski boots, waders, and wetsuits and fins.

By Ralph Hardin

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