The annual Arkansas Sales Tax Holiday, will begin Saturday, Aug. 2, at 12:01 a.m. and end Sunday, Aug. 3, at 11:59 p.m. State and local sales tax will not be collected during this 48-hour period on the sale of certain clothing and footwear if the sales price is less than $100 per item; clothing accessories and equipment if the sales price is less than $50 per item, and certain school supplies; art supplies; and instructional materials.

CLOTHING - Less Than $100 Per Item - EXEMPT: Includes all human wearing apparel suitable for general use - 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 & 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, steel toed shoes, underwear, uniforms, athletic and non-athletic, wedding apparel

CLOTHING ACCESSORY OR EQUIPMENT - less than $50 per item - EXEMPT - incidental items worn on the person or in conjunction with "clothing" - briefcases, jewelry, cosmetics, sun glasses, non-prescription, hair notions, including barrettes, umbrellas, hair bows, & hair nets, wallets, handbags, watches, handkerchiefs, wigs and hair pieces.

SCHOOL SUPPLIES - EXEMPT - items commonly used by a student in a course of study. Limited to: binders, glue, paste, and paste sticks, book bags, highlighters, blackboard chalk, legal pads, compasses, lunch boxes, pencils, composition books, markers, pens, crayons, notebooks, protractors, erasers, pencil boxes and other school, rulers, folders - expandable, pocket,, supply boxes, scissors, plastic, and manila, pencil sharpeners, writing tablets; paper - loose leaf ruled notebook, copy paper, graph paper, calculators, index cards, tracing paper, manila paper, cellophane tape, index card boxes, colored paper, poster board, construction paper.

SCHOOL ART SUPPLY - EXEMPT - items commonly used by a student in a course of study for artwork. Limited to: clay and glazes, Sketch and drawing pads, paintbrushes for artwork; paints - acrylic, tempora, and oil, watercolors

SCHOOL INSTRUCTIONAL MATERIAL - EXEMPT - written material commonly used by a student in a course of study as a reference and to learn the subject being taught. Limited to: Reference books, textbooks, reference maps and globes, workbooks

TAXABLE ITEMS, these items remain taxable during the tax holiday - sewing equipment and supplies: knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, thimbles, buttons, fabric, lace, thread, yarn, zippers.

Protective equipment: 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: 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, wetsuits and fins. Belt buckles sold separately, costume masks sold separately, patches and emblems sold separately.