AR HB1250

Creates an annual sales tax holiday for disaster-preparedness supplies running from 12:01 a.m. on the first Saturday in November through 11:59 p.m. the following Sunday (a 2-day period)

Exempts qualifying items from both state gross receipts tax and compensating use tax during the holiday period

Eligible items include batteries (A, AA, AAA, C, D, 6-volt, 9-volt, and cell phone batteries), portable generators, weather radios, first-aid kits, fire extinguishers, smoke and carbon monoxide detectors, tarps, bottled water, and gas containers

Fastening supplies such as bungee cords, rope, ratchet straps, duct tape, and tie-down kits qualify for the exemption

Department of Finance and Administration must promulgate rules to implement the tax holiday, effective the first day of the calendar quarter following enactment