An act TO CREATE A SALES TAX HOLIDAY FOR DISASTER- 10 PREPAREDNESS SUPPLIES, the official text

Stricken language would be deleted from and underlined language would be added to present law.

1 State of Arkansas            A Bill
2 95th General Assembly

3 Regular Session, 2025                                            HOUSE BILL 1250

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5 By: Representative Duffield

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8                              For An Act To Be Entitled

9       AN ACT TO CREATE A SALES TAX HOLIDAY FOR DISASTER-

10      PREPAREDNESS SUPPLIES; TO ENCOURAGE DISASTER-

11      PREPAREDNESS BY EXEMPTING DISASTER-PREPAREDNESS

12      SUPPLIES FROM SALES AND USE TAX FOR A LIMITED PERIOD

13      OF TIME; AND FOR OTHER PURPOSES.

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16                                    Subtitle

17                       TO CREATE A SALES TAX HOLIDAY FOR

18                       DISASTER-PREPAREDNESS SUPPLIES TO

19                       ENCOURAGE DISASTER-PREPAREDNESS.

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21 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

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23      SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4 is amended

24 to add an additional section to read as follows:

25      26-52-457. Sales tax holiday for disaster-preparedness items.

26      (a) As used in this section:

27      (1)(A) "Battery" means:

28                             (i) An A, AA, AAA, C, D, 6-volt, or 9-volt battery;

29 and

30                             (ii) A cellular telephone battery.

31                       (B) "Battery" does not include an automobile battery or

32 marine battery;

33      (2)(A) "Disaster-preparedness fastening supply" means an item

34 used for securing property or covering property that may be used in

35 preparation or response to a disaster.

36                       (B) "Disaster-preparedness fastening supply" includes only

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1 a:

2                  (i) Bungee cord;

3                  (ii) Rope;

4                  (iii) Ratchet strap;

5                  (iv) Duct tape;

6                  (v) Boat anchor;

7                  (vi) Fender, anchor chain, dock line, or similar

8 device;

9                  (vii) Tarpaulin and other flexible waterproof

10 sheeting; and

11                 (viii) Ground anchor or tie down kit;

12            (3)(A) "Disaster-preparedness food-related supply" means a food

13 or food-related item that may be used in preparation or response to a

14 disaster.

15                 (B) "Disaster-preparedness food-related supply" includes

16 only:

17                 (i) Artificial ice;

18                 (ii) A water storage container;

19                 (iii) A manual can opener; and

20                 (iv) Bottled water;

21            (4)(A) "Disaster-preparedness general supply" means a general-

22 purpose item that may be used in preparation or response to a disaster.

23                 (B) "Disaster-preparedness general supply" includes only

24 a:

25                 (i) Battery;

26                 (ii) Cellular telephone charger;

27                 (iii) Satellite phone;

28                 (iv) Self-powered light source;

29                 (v) Portable self-powered radio, two-way radio,

30 weather-band radio, or National Oceanic and Atmospheric Administration

31 weather radio;

32                 (vi) Gas container or diesel fuel container;

33                 (vii) Nonelectric food storage cooler;

34                 (viii) Portable generator; and

35                 (ix) Storm shutter device;

36            (5)(A) "Disaster-preparedness safety supply" means a safety item

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1 that may be used in preparation or response to a disaster.

2   (B) "Disaster-preparedness safety supply" includes only a:

3   (i) Carbon monoxide detector;

4   (ii) Smoke detector;

5   (iii) Fire extinguisher; and

6   (iv) First-aid kit; and

7   (6)(A) "Disaster-preparedness supply" means an item purchased in

8 preparation or response to a disaster, including any fire, flood, storm,

9 tidal wave, earthquake, or similar public calamity, whether man-made,

10 resulting from war, or resulting from natural causes.

11  (B) "Disaster preparedness supply" includes only the

12 following categories of items:

13  (i) Disaster-preparedness fastening supplies;

14  (ii) Disaster-preparedness food-related supplies;

15  (iii) Disaster-preparedness general supplies; and

16  (iv) Disaster-preparedness safety supplies.

17  (b) The gross receipts or gross proceeds derived from the sale of a

18 disaster-preparedness supply are exempt from the gross receipts tax levied by

19 this chapter and the compensating use tax levied by the Arkansas Compensating

20 Tax Act of 1949, � 26-53-101 et seq., every year from 12:01 a.m. on the first

21 Saturday in November and ending at 11:59 p.m. the following Sunday.

22  (c) The Department of Finance and Administration shall promulgate

23 rules to implement this section.

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25  SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the

26 first day of the calendar quarter following the effective date of this act.

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