Bill Summary for HB1016

• Bill Number: HB1016
• Primary Sponsor: Representative A. Collins
• Purpose: To create sales and use tax exemptions for specific health-related and child care products, including menstrual products, diapers, and breastfeeding-related items.

Key Provisions:

1. Sales Tax Exemptions:

The bill exempts the following items from sales and use tax in Arkansas:

• Menstrual Products:
  • Includes tampons, pads, menstrual cups, panty liners, period underwear, and similar products.
• Diapers:
  • Applies to both children's and adult diapers, including disposable diapers.
• Breastfeeding-Related Items:
  • Breast pumps, including manual and electric models.
  • Breast pump kits and associated storage supplies (e.g., milk storage bags, bottles, tubing).
  • Baby bottles, nipples, sterilizers, nipple shields, and nursing pads.

2. Definitions and Standards:

• Provides detailed definitions for items eligible for exemption, ensuring clarity for both consumers and retailers.
• Excludes certain related items, such as breast pump travel bags, nursing bras, and cleaning supplies, unless included in a prepackaged breast pump kit.

3. Implementation Timeline:

• The exemptions take effect on the first day of the calendar quarter following the act's effective date.

Layman’s Terms Summary:

HB1016 eliminates state sales tax on essential health and child care products, including menstrual products, diapers, and breastfeeding-related items. This measure is designed to reduce the financial burden on families and individuals purchasing these necessities. The tax relief applies to a broad range of items but excludes some non-essential accessories. The law will take effect in the next calendar quarter after its passage.

Previous Legislative Efforts:

• 2021 Legislative Session: House Bill 1065 (HB1065) aimed to exempt feminine hygiene products from sales and use tax. The bill was introduced by Representative Aaron Pilkington and co-sponsored by several legislators. Despite these efforts, HB1065 did not advance beyond the committee stage and ultimately died at sine die adjournment.

  Arkansas Legislature

• 2024 Ballot Initiative: The Arkansas Period Poverty Project, an advocacy group, submitted a ballot initiative titled "An Act to Exempt Feminine Hygiene Products and Diapers from Sales and Use Tax." The proposal sought to eliminate state sales tax on menstrual hygiene products and diapers for both children and adults. In October 2023, the Arkansas Attorney General approved the ballot language, allowing proponents to begin collecting signatures to qualify the measure for the November 2024 ballot. However, the initiative did not gather the required number of signatures by the deadline and, therefore, did not appear on the 2024 ballot.

  Arkansas Advocate