Arkansas families will have an opportunity to save money on clothing, school supplies, electronics and other qualifying purchases during the state’s annual sales tax holiday Saturday, August 1, and Sunday, August 2
.
The 2026 Arkansas Sales Tax Holiday will begin at 12:01 a.m. Saturday and continue through 11:59 p.m. Sunday.
During the 48-hour period, Arkansas retailers will not collect state or local sales taxes on qualifying merchandise.
The annual event was established under Act 757 of 2011 and is held during the first weekend of August to help families prepare for the upcoming school year.
Retailers that sell qualifying merchandise are required to participate and cannot collect taxes on products legally exempt during the holiday, according to the Arkansas Department of Finance and Administration.
CLOTHING AND FOOTWEAR
Clothing and footwear are exempt from state and local sales taxes when the price is less than $100 per item.
The $100 limit applies to each individual item—not the total purchase.
For example, a shopper may purchase several qualifying clothing items totaling more than $100 without paying sales tax, provided each individual item costs less than $100.
Clothing and footwear priced at exactly $100 or more remain subject to the full state and local sales tax.
Qualifying clothing includes:
Aprons
Athletic supporters
Baby receiving blankets
Bathing suits and caps
Belts and suspenders
Boots
Coats and jackets
Costumes
Diapers, including disposable diapers
Earmuffs
Formal wear
Gloves and mittens for general use
Hats and caps
Hosiery
Insoles
Lab coats
Neckties
Rainwear
Sandals
Scarves
Shoes and shoelaces
Slippers
Sneakers
Socks and stockings
Steel-toed shoes
Underwear
School and athletic uniforms
Wedding apparel
CLOTHING ACCESSORIES
Clothing accessories and equipment are tax-free when priced below $50 per item.
Eligible accessories include:
Briefcases
Cosmetics
Hair accessories
Handbags
Handkerchiefs
Jewelry
Non-prescription sunglasses
Umbrellas
Wallets
Watches
Wigs and hair pieces
Items priced at exactly $50 or more do not qualify for the clothing-accessory exemption.
STUDENT ELECTRONICS
The state’s qualifying-product list includes electronic devices commonly used by students in a course of study.
Eligible electronics include:
Calculators
Cellular phones
Desktop computers
E-readers
Computer keyboards
Computer monitors
Computer mice
Laptop computers
Printers
Tablets
The state’s 2026 guidance does not list a price limit for qualifying electronic devices.
SCHOOL SUPPLIES
Qualifying school supplies are exempt from state and local sales taxes during the holiday.
Eligible products include:
Binders
Book bags
Cellophane tape
Blackboard chalk
Compasses
Composition books
Crayons
Erasers
Folders
Glue, paste and glue sticks
Highlighters
Index cards and index-card boxes
Legal pads
Lunch boxes
Markers
Notebooks
Copy, graph, tracing, construction and notebook paper
Pencil boxes
Pencil sharpeners
Pencils and pens
Protractors
Rulers
Scissors
Writing tablets
School supplies not included on the state’s qualifying list remain taxable during the holiday.
ART AND INSTRUCTIONAL MATERIALS
Qualifying school art supplies include:
Clay and glazes
Acrylic, tempera and oil paints
Art paintbrushes
Sketch and drawing pads
Watercolors
Eligible instructional materials include:
Reference books
Reference maps
Globes
Textbooks
Workbooks
ITEMS THAT DO NOT QUALIFY
Several clothing-related products are excluded from the sales tax holiday, including:
Belt buckles sold separately
Costume masks sold separately
Patches and emblems sold separately
Fabric, buttons, thread, yarn, lace and zippers
Sewing machines, needles, patterns and other sewing equipment
Hard hats
Helmets
Safety glasses and goggles
Protective gloves
Face shields
Tool belts
Respirators
Baseball, boxing, golf and hockey gloves
Cleated or spiked athletic shoes
Life jackets
Mouth guards
Roller and ice skates
Shin guards
Shoulder pads
Ski boots
Waders
Wetsuits and fins
DISCOUNTS, COUPONS AND REBATES
Store discounts and store coupons may reduce an item’s price enough to qualify for the tax exemption.
Manufacturer coupons and manufacturer rebates, however, do not reduce the selling price used to determine whether an item qualifies.
For example, if a store reduces a $110 clothing item to $90, the item may qualify. A manufacturer rebate offered after the sale would not reduce the item’s price for purposes of the holiday.
BUY-ONE, GET-ONE SALES
Prices on buy-one, get-one-free or reduced-price promotions cannot be averaged to make both items eligible.
If one pair of jeans costs $120 and a second pair is reduced to $60, sales tax is due on the $120 pair. The $60 pair qualifies for the exemption.
ONLINE AND BACK-ORDERED PURCHASES
Eligible products ordered and paid for during the holiday can qualify even if delivery occurs later, provided the retailer accepts the order for immediate shipment.
A shipping delay caused by a backlog or temporarily unavailable merchandise does not automatically prevent the purchase from qualifying.
The seller’s time zone determines when the tax-free period begins and ends for purchases involving customers and retailers in different time zones.
LAYAWAYS AND RAIN CHECKS
An eligible layaway purchase may qualify when final payment is made and the merchandise is provided to the customer during the holiday.
A purchase may also qualify when the customer selects the product and the retailer accepts the order during the exemption period for delivery after the final payment.
An eligible product purchased during the holiday with a previously issued rain check qualifies. A rain check issued during the holiday does not make a purchase tax-free if the actual purchase occurs after the holiday ends.
EXCHANGES AND RETURNS
Customers may exchange a qualifying item purchased during the holiday for a similar qualifying product without owing sales tax, even if the exchange occurs after the holiday.
If a tax-free item is later exchanged for a different product that did not qualify, state and local sales taxes will be due on the new item.
Customers seeking a sales-tax refund on qualifying merchandise returned within 60 days after the holiday must provide a receipt or invoice showing that tax was originally paid.
MORE INFORMATION
Consumers and retailers with questions may contact the Arkansas Department of Finance and Administration’s Sales and Use Tax Section at 501-682-7104.
Additional information and the state’s complete qualifying-product list are available through the 2026 Arkansas Sales Tax Holiday instructions.
SALES TAX HOLIDAY AT A GLANCE
Dates: Saturday, August 1, and Sunday, August 2, 2026
Begins: 12:01 a.m. Saturday
Ends: 11:59 p.m. Sunday
Length: 48 hours
Taxes waived: State and local sales taxes
Clothing and footwear limit: Less than $100 per item
Clothing accessories limit: Less than $50 per item
Retailer participation: Required for retailers selling eligible merchandise
Information: 501-682-7104
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