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Arkansas Tax and Incentives Update

DFA Hearing Calls Party Foul on Restaurant's Tax-Included Drink Pricing

Posted On: Tuesday, August 08, 2017

While Arkansas Department of Finance and Administration generally tolerates retailers not collecting sales tax as a separately stated amount, sellers need to understand the risk of being required to absorb the tax and pay it out-of-pocket instead of treating the sale as tax-included pricing and backing out the tax from the tax base of gross receipts. Hearing nos. 16-209, 16-210, 16-211 (May 8, 2017) illustrates this risk: A restaurant that also sold mixed drinks claimed a tax-included pricing approach, but this was rejected by the Department, likely effectively increasing the tax imposed by 50%. Read More

Matt Boch to Discuss Tax Legislation and Reform at the Fayetteville Chamber of Commerce

Posted On: Wednesday, August 02, 2017

DDH member and Arkansas tax attorney Matt Boch will speak with the Fayetteville Chamber of Commerce Government Relations Committee on Aug. 4 regarding recent Arkansas tax legislation and the prospects for Arkansas tax reform.

Attendees will have a chance to learn more about new laws coming out of the 2017 legislative session, understand trends in Arkansas taxes and incentives, and have their questions answered on these topics.

Boch is a leader in the world of Arkansas taxes and incentives, serving as chair of the Arkansas Tax Advisory Council and as Secretary of the Arkansas Bar Association Section of Taxation. He also has co-authored, with DDH member Cal McCastlain, Bloomberg BNA’s new Arkansas Pass-Through Entity Navigator.

For more information or to register for the Fayetteville Chamber luncheon, click here.

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DDH Partners Author Arkansas Pass-Through Entity Navigator for Bloomberg BNA

Posted On: Friday, July 14, 2017

Dover Dixon Horne partners Matthew Boch and Cal McCastlain are featured as authors of the Arkansas chapter of Bloomberg BNA’s new Pass-Through Entity Navigator. The Pass-Through Entity Navigator is a comprehensive resource for tax and legal practitioners, which provides detailed analysis and practical guidance of the tax and legal framework for pass-through entities on a state-by-state basis. Read More

Arkansas Tax Reform Task Force Hears Competing Views in July 11 Meeting

Posted On: Friday, July 14, 2017

The Arkansas Tax Reform and Legislative Relief Task Force met on July 11, 2017, for the first round of policy presentations by local and national organizations and to conduct other business. Arkansas Advocates for Children and Families (AACF) led by advocating various measures to benefit low income consumers. AACF criticized recent cuts in personal income tax rates and recommends Arkansas adopt a state earned income tax credit (EITC) based on the federal model. In the sales tax area, AACF recommends increasing taxes on business and reducing taxes on personal consumption. It also recommends increasing state investment in schools, highways, community safety and improving community amenities. With respect to highways, AACF recommends updating the fuel tax structure while offsetting the impact on low income working families using the EITC. AACF’s “Briefing Memo” is available hereRead More

2017 Arkansas Tax Legislative Developments for the Environmental / Industrial Community

Posted On: Monday, July 03, 2017

The May/June Arkansas Environmental Federation newsletter, Industries for the Environmentfeatured a summary of the 2017 Arkansas tax legislative developments likely of interest to AEF members, entitled "The Dust Settles: Arkansas Tax Developments from the 2017 Legislative Session," and authored by DDH attorneys Matt Boch and T.J. Lawhon. A reprint of the article is available hereRead More

Will the FLIS Enterprises Case Be a Refund Opportunity for Sales Tax on Withdrawals from Stock?

Posted On: Thursday, June 01, 2017

A case is pending in the Arkansas Court of Appeals with significant implications for restaurants specifically and, potentially, for any manufacturers who make withdrawals from stock for finished goods. Taxpayers should evaluate their current positions and consider potential refund claims. Read More

Arkansas Tax Reform Task Force Gearing Up

Posted On: Monday, May 29, 2017

The Arkansas Tax Reform and Legislative Relief Task Force convened for the first time on May 22. Its membership had been set the prior week based on appointments from House Speaker Jeremy Gillam, Senate President Pro Tempore Jonathan Dismang, and other legislative leaders. Read More

Summary of 2017 Tax and Incentives Legislation

Posted On: Saturday, May 20, 2017

In our prior posts, we have covered the enacted tax and incentives legislation from Arkansas's 2017 legislative session. A print-friendly PDF summary of the legislation is available hereRead More

AirBnB to Collect Hot Springs A&P Lodging Tax

Posted On: Saturday, May 20, 2017

AirBnB has continued in its trend toward lodging tax collection with an agreement to collect the locally-administered Hot Springs hotel tax administered by the Hot Springs Advertising and Promotion Commission, sometimes called an "A&P tax." (A&P taxes on lodging and restaurants are outliers as the only remaining major locally-administered transaction taxes.) This follows on the heels of the state-level agreement earlier this year for AirBnB to collect DFA-administered state and local sales/use tax and tourism tax, and it is part of a broader trend toward tax collection by AirBnB and other sharing economy platform providers. Centralized tax collection at the platform level should increase tax compliance and make it easier for people to offer lodging through the platform. Read More

Summary of 2017 Arkansas Miscellaneous Tax and Unclaimed Property Legislation

Posted On: Tuesday, May 02, 2017

Besides legislation involving the principal Arkansas state and local taxes (sales/use, income, and property), the 2017 legislative session also saw enactment of several bills affecting other miscellaneous Arkansas taxes or unclaimed property rules: Read More


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Recent Posts


DFA Hearing Calls Party Foul on Restaurant's Tax-Included Drink Pricing - August 8, 2017

Matt Boch to Discuss Tax Legislation and Reform at the Fayetteville Chamber of Commerce - August 2, 2017

DDH Partners Author Arkansas Pass-Through Entity Navigator for Bloomberg BNA - July 14, 2017


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