Stricken language would be deleted from and underlined language would be added to present law.
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State of Arkansas 1
95th General Assembly A Bill 2
Regular Session, 2025 HOUSE BILL 1016 3
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By: Representative A. Collins 5
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For An Act To Be Entitled 8
AN ACT TO AMEND THE SALES AND USE TAXES APPLICABLE TO 9
CERTAIN ITEMS; TO CREATE A SALES AND USE TAX 10
EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; 11
TO CREATE A SALES AND USE TAX EXEMPTION FOR DIAPERS; 12
TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN 13
ITEMS RELATED TO BREASTFEEDING; AND FOR OTHER 14
PURPOSES. 15
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Subtitle 18
TO CREATE A SALES AND USE TAX EXEMPTION 19
FOR MENSTRUAL DISCHARGE COLLECTION 20
DEVICES; TO CREATE A SALES AND USE TAX 21
EXEMPTION FOR DIAPERS; AND TO CREATE A 22
SALES AND USE TAX EXEMPTION FOR CERTAIN 23
ITEMS RELATED TO BREASTFEEDING. 24
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 26
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SECTION 1. Arkansas Code § 26 -52-401, concerning sales tax exemptions 28
for certain products and services, is amended to add additional subdivisions 29
to read as follows: 30
(45)(A) Gross receipts or gross proceeds derived from the sale 31
of menstrual discharge collection devices. 32
(B) As used in this subdivision (45): 33
(i)(a) "Menstrual discharge collection devices" 34
means tampons, panty liners, menstrual cups, pads, and other similar tangible 35
personal property designed for use in connection with the human menstrual 36 HB1016
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cycle, but does not include grooming and hygiene products. 1
(b) "Menstrual discharge collection devices" 2
includes period underwear and all other items of clothing that are marketed 3
specifically for use as menstrual discharge collection devices for the human 4
menstrual cycle, such as period swimwear, period running shorts, and period 5
sleep shorts; 6
(ii) “Grooming and hygiene products” means soaps and 7
cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and sun 8
tan lotions and screens, regardless of whether the items meet the definition 9
of “over-the-counter-drugs”; and 10
(iii) "Over-the-counter-drug" means a drug that 11
contains a label that identifies the product as a drug as required by 21 12
C.F.R. § 201.66, as it existed on January 1, 2025; and 13
(46)(A) Gross receipts or gross proceeds derived from the sale 14
of diapers, children and adult, including disposable diapers. 15
(B) As used in this subdivision (46), "diaper" means an 16
absorbent garment worn by humans who are incapable of, or have difficulty, 17
controlling their bladder or bowel movements. 18
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SECTION 2. Arkansas Code Title 26, Chapter 52, Subchapter 4, is 20
amended to add an additional section to read as follows: 21
26-52-457. Breast pumps and related items. 22
(a) As used in this section: 23
(1)(A) "Breast pump" means an electrically or manually 24
controlled pump device designed or marketed to be used to express milk from a 25
human breast during lactation. 26
(B) “Breast pump” includes the electrically or manually 27
controlled pump device and any battery, alternating current adapter, or other 28
power supply unit packaged and sold with the pump device at the time of sale 29
to power the pump device; 30
(2)(A) “Breast pump collection and storage supplies” means items 31
of tangible personal property designed or marketed to be used in conjunction 32
with a breast pump to collect milk expressed from a human breast and to store 33
collected milk until it is ready for consumption. 34
(B) “Breast pump collection and storage supplies” includes 35
without limitation: 36 HB1016
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(i) Breast shields and breast shield connectors; 1
(ii) Breast pump tubes and tubing adapters; 2
(iii) Breast pump valves and membranes; 3
(iv) Backflow protectors and backflow protector 4
adaptors; 5
(v) Bottles and bottle caps specific to the 6
operation of the breast pump; 7
(vi) Breast milk storage bags; and 8
(vii) Other items that may be useful to initiate, 9
support, or sustain breastfeeding using a breast pump during lactation that 10
may be sold separately but are generally sold as part of a breast pump kit. 11
(C) “Breast pump collection and storage supplies” does not 12
include: 13
(i) Bottles and bottle caps not specific to the 14
operation of the breast pump; 15
(ii) Breast pump travel bags and other similar 16
carrying accessories, including ice packs, labels, and other similar 17
products; 18
(iii) Breast pump cleaning supplies; 19
(iv) Nursing bras, bra pads, breast shells, and 20
other similar products; or 21
(v) Creams, ointments, and other similar products 22
that relieve breastfeeding -related symptoms or conditions of the breasts or 23
nipples unless sold as part of a breast pump kit prepackaged by the breast 24
pump manufacturer or distributor; and 25
(3) "Breast pump kit" means a kit that contains a breast pump 26
and one (1) or more of the following items: 27
(A) Breast pump collection and storage supplies; and 28
(B) Other taxable items of tangible personal property that 29
may be useful to initiate, support, or sustain breastfeeding using a breast 30
pump during lactation, so long as the other taxable items of tangible 31
personal property sold with the breast pump kit at the time of the sale are 32
less than ten percent (10%) of the total sales price of the breast pump kit. 33
(b) The gross receipts or gross proceeds derived from the sale of the 34
following are exempt from the gross receipts tax levied by this chapter and 35
the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, 36 HB1016
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§ 26-53-101 et seq.: 1
(1) A baby bottle; 2
(2) A baby bottle nipple; 3
(3) A baby bottle sterilizer; 4
(4) A breast pump; 5
(5) A breast pump kit; 6
(6) Breast pump collection and storage supplies; 7
(7) Nipple shields; and 8
(8) Nursing pads. 9
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SECTION 3. EFFECTIVE DATE. Sections 1 and 2 of this act are effective 11
on the first day of the calendar quarter following the effective date of this 12
act. 13
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