Arkansas families will have an early opportunity to save on school related purchases during the state’s 2026 Sales Tax Holiday.
The Arkansas Sales Tax Holiday will begin at 12:01 a.m. Saturday, Aug. 1, and continue through 11:59 p.m. Sunday, Aug. 2. During that 48-hour period, state and local sales tax will not be collected on certain qualifying back-to-school items.
For families in north central Arkansas, including Izard, Baxter, Sharp, Fulton and Marion counties, the holiday comes as students, parents and teachers begin preparing for the return of school. The weekend may also offer an early shopping opportunity for families in nearby Missouri communities, as Missouri’s Back-to-School Sales Tax Holiday will take place the following weekend, Friday, Aug. 7, through Sunday, Aug. 9.
In Arkansas, qualifying items include clothing and footwear priced at less than $100 per item, clothing accessories and equipment priced at less than $50 per item, school supplies, school art supplies, school instructional materials and certain electronic devices commonly used by students.
According to the Arkansas Department of Finance and Administration, clothing is defined as human wearing apparel suitable for general use. Examples include shirts, jeans, coats, jackets, dresses, hats, caps, gloves, mittens, belts, suspenders, boots, shoes, shoelaces, socks, stockings, uniforms, diapers, bathing suits, rainwear and formal wear.
Clothing items priced at $100 or more do not qualify for the exemption. For example, if a shopper purchases two shirts priced at $50 each and a pair of jeans priced at $75, those items qualify even though the combined total is more than $100. However, a pair of shoes priced at $125 would be taxable because that single item exceeds the limit.
Clothing accessories and equipment priced at less than $50 per item may also qualify. Examples include briefcases, cosmetics, hair notions, handbags, handkerchiefs, jewelry, non-prescription sunglasses, umbrellas, wallets, watches, wigs and hair pieces.
School supplies eligible for the holiday include binders, book bags, tape, chalk, compasses, composition books, crayons, erasers, folders, glue, highlighters, index cards, legal pads, lunch boxes, markers, notebooks, paper, pencil boxes, pencil sharpeners, pencils, pens, protractors, rulers, scissors and writing tablets.
School art supplies include clay and glazes, acrylic, tempera and oil paints, paintbrushes for artwork, sketch and drawing pads and watercolors. School instructional materials include reference books, reference maps and globes, textbooks and workbooks.
Electronic devices commonly used by students in a course of study are also listed as eligible. Examples include calculators, desktop computers, laptop computers, tablets, e-readers, cellular phones, computer mice, monitors, keyboards and printers.
Some items remain taxable during the holiday. The Department of Finance and Administration notes that if a school supply, art supply or instructional material is not on the state’s eligible list, it remains taxable. Clothing items that do not qualify include belt buckles sold separately, costume masks sold separately, patches and emblems sold separately, sewing equipment and supplies, protective equipment and certain sport or recreational equipment.
For shoppers watching the price limits, discounts and coupons may matter. Store discounts and store coupons can reduce the selling price of an eligible item so that it qualifies for the exemption. Manufacturer coupons and rebates, however, do not reduce the selling price for purposes of determining whether an item qualifies.
Layaway purchases may qualify if final payment is made and the item is given to the purchaser during the exemption period, or if the purchaser selects the item and the retailer accepts the order during the exemption period for immediate delivery once payment is completed.
Online and special-order purchases may also qualify if the customer orders and pays for the eligible item during the exemption period and the seller accepts the order for immediate shipment, even if delivery occurs after the holiday has ended.
Retailers that sell qualifying merchandise are required to participate in the holiday and may not charge tax on items that are legally exempt during the period.
Families are encouraged to check school supply lists before shopping and to pay close attention to individual item prices, especially for clothing, shoes and accessories. The full list of qualifying items is available through the Arkansas Department of Finance and Administration.
