Code of Arkansas Rules Title 26 — Taxation
26 CAR § 34-102
General provisions
Official textcodeofarrules.arkansas.gov
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.
Source: view the official text
In this chapter (5 sections)
- 34-101 · Definitions
- 34-102 · General provisions
- 34-103 · Procedural provisions
- 34-104 · Taxpayer assistance
- 34-105 · Examination of records