TO ADD MENSTRUAL DISCHARGE COLLECTION DEVICES TO THE LIST OF ITEMS EXEMPT FROM SALES AND USE TAX DURING THE SALES TAX HOLIDAY.

HB 1881 proposes to expand the list of items exempt from sales and use tax during Arkansas's annual sales tax holiday. It adds "menstrual discharge collection devices," including products like tampons, pads, menstrual cups, and period underwear, to this exemption. This means consumers would not pay sales tax on these specific items when purchased during the sales tax holiday. The bill defines these devices and clarifies they do not include general grooming and hygiene products.