Stricken language would be deleted from and underlined language would be added to present law.
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State of Arkansas 1
94th General Assembly A Bill 2
Regular Session, 2023 HOUSE BILL 1364 3
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By: Representatives Clowney, Bentley, Pilkington, Lundstrum 5
By: Senator B. Davis 6
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For An Act To Be Entitled 8
AN ACT TO CREATE A S ALES AND USE TAX EXE MPTION FOR 9
CERTAIN ITEMS RELATE D TO BREASTFEEDING; TO CREATE A 10
SALES AND USE TAX EX EMPTION FOR BREAST P UMPS, BREAST 11
PUMP COLLECTION AND STORAGE SUPPLIES, BR EAST PUMP 12
KITS, AND RELATED IT EMS; AND FOR OTHER P URPOSES. 13
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Subtitle 16
TO CREATE A SALES AND USE TAX EXEMPTION 17
FOR BREAST PUMPS, BREAST PUMP COLLECTION 18
AND STORAGE SUPPLIES, BREAST PUMP KITS, 19
AND RELATED ITEMS. 20
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 23
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SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4, is 25
amended to add an additional section to read as follows: 26
26-52-455. Breast pumps and related items. 27
(a) As used in this section: 28
(1)(A) "Breast pump" means an electrically or manually 29
controlled pump device designed or marketed to be used to express milk from a 30
human breast during lactation. 31
(B) “Breast pump” includes the electrically or manually 32
controlled pump device and any battery, AC adapter, or other power supply 33
unit packaged and sold with the pump device at the time of sale to power the 34
pump device; 35
(2)(A) "Breast pump collection and storage supplies" means items 36 HB1364
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of tangible personal property designed or marketed to be used in conjunction 1
with a breast pump to collect milk expressed from a human breast and to store 2
collected milk until it is ready for consumption. 3
(B) “Breast pump collection and storage supplies” 4
includes, but is not limited to: 5
(i) Breast shields and breast shield connectors; 6
(ii) Breast pump tubes and tubing adapters; 7
(iii) Breast pump valves and membranes; 8
(iv) Backflow protectors and backflow protector 9
adapters; 10
(v) Bottles and bottle caps specific to the 11
operation of the breast pump; 12
(vi) Breast milk storage bags; and 13
(vii) Other items t hat may be useful to initiate, 14
support, or sustain breastfeeding using a breast pump during lactation, that 15
may be sold separately, but are generally sold as part of a breast pump kit. 16
(C) “Breast pump collection and storage supplies” does not 17
include the following unless sold as part of a breast pump kit pre -packaged 18
by the breast pump manufacturer or distributor: 19
(i) Bottles and bottle caps not specific to the 20
operation of the breast pump; 21
(ii) Breast pump travel bags and other similar 22
carrying accessories, including ice packs, labels, and other similar 23
products; 24
(iii) Breast pump cleaning supplies; 25
(iv) Nursing bras, bra pads, breast shells, and 26
other similar products; and 27
(v) Creams, ointments, and other similar product s 28
that relieve breastfeeding -related symptoms or conditions of the breasts or 29
nipples; and 30
(3) "Breast pump kit" means a kit that contains a breast pump 31
and one (1) or more of the following items: breast pump collection and 32
storage supplies, and other taxable items of tangible personal property that 33
may be useful to initiate, support, or sustai n breastfeeding using a breast 34
pump during lactation, so long as the other taxable items of tangible 35
personal property sold with the breast pump kit at the time of sale are less 36 HB1364
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than ten percent (10%) of the total sales price of the breast pump kit. 1
(b) The gross receipts or gross proceeds derived from the sale of the 2
following are exempt from the gross receipts tax levied by this chapter and 3
the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, 4
§ 26-53-101 et seq.: 5
(1) A breast pump; 6
(2) Breast pump collection and storage supplies; 7
(3) A breast pump kit; 8
(4) A breast pump travel bag and the accessories used to 9
facilitate the use of a portable breast pump, including without limitation 10
ice packs, labels, and other simil ar products; and 11
(5) Repair and replacement parts for a breast pump or a breast 12
pump kit. 13
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SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective on the 15
first day of the calendar quarter following the effective date of this act. 16
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