AR HB1364

Exempts breast pumps from Arkansas gross receipts tax and use tax, including the pump device and any battery, AC adapter, or power supply unit packaged with the pump at sale.

Exempts breast pump collection and storage supplies from sales and use tax, including breast shields, tubing, valves, membranes, backflow protectors, bottles, and breast milk storage bags.

Exempts breast pump kits from sales and use tax if other taxable items included in the kit represent less than 10% of the total sales price.

Exempts breast pump travel bags, portable breast pump accessories (ice packs, labels, etc.), and repair and replacement parts for breast pumps or kits from sales and use tax.

Becomes effective on the first day of the calendar quarter following the enactment date.