AR HB1285

Creates an annual sales and use tax exemption for disaster-preparedness supplies from 12:01 a.m. on the first Saturday in August through 11:59 p.m. the following Sunday each year.

Exempts four categories of disaster-preparedness items from gross receipts tax and compensating use tax: fastening supplies (bungee cords, rope, duct tape, tarps), food-related supplies (bottled water, artificial ice, manual can openers), general supplies (batteries, chargers, radios, generators), and safety supplies (detectors, fire extinguishers, first-aid kits).

Defines eligible batteries as A, AA, AAA, C, D, 6-volt, 9-volt, and cellular telephone batteries, excluding automobile and marine batteries.

Directs the Department of Finance and Administration to promulgate rules to implement the exemption.

Declares an emergency and makes the act effective July 1, 2013, citing the need to encourage disaster preparedness and provide notice under the Streamlined Sales and Use Tax Agreement.