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AR HB1065
Bill
Status
Failed
10/15/2021
Primary Sponsor
Aaron Pilkington
Click for details
AI Summary
- Exempts feminine hygiene products from Arkansas sales and use tax by amending Arkansas Code § 26-52-401
- Defines "feminine hygiene products" to include tampons, panty liners, menstrual cups, sanitary napkins, and similar items designed for menstrual cycle hygiene, but excludes grooming and hygiene products
- Excludes from the exemption soaps, shampoo, toothpaste, mouthwash, antiperspirants, and sun lotions/screens regardless of whether they are classified as over-the-counter drugs
- References over-the-counter drug definition from 21 C.F.R. § 201.66 as it existed on January 1, 2021
- Takes effect on the first day of the calendar quarter following enactment
Legislative Description
To Exempt Feminine Hygiene Products From Sales And Use Tax.
Last Action
Died in House Committee at Sine Die Adjournment
10/15/2021
Committee Referrals
Revenue and Taxation1/11/2021
Full Bill Text
No bill text available