26 CAR § 34-102
26 CAR § 34-102. General provisions
Length: 59 wordsOfficial source
The gross receipts derived from the sale of the following items shall be exempt from state and local Arkansas sales and use tax from 12:01 a.m. on the first Saturday in August to 11:59 p.m. the following Sunday each year:
(1) Clothing;
(2) Clothing accessory or equipment;
(3) School art supply;
(4) School instructional material; and
(5) School supply.