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Arkansas Tax and Incentives Update

Changing of the Guard Continues: DFA Deputy Director to Resign

Posted On: Tuesday, November 22, 2016

The changing of the guard at the Department of Finance and Administration continues: Deputy Director and Commissioner of Revenues Tim Leathers has announced plans to leave government service and join the private sector effective January 1, 2017. Tim was a DFA "lifer," starting with the agency in 1977 as a legal assistant. He was Chief Counsel during much of the 1980's before becoming the Commissioner of Revenues. The Commissioner of Revenues is the senior administrator at DFA focused solely on taxes, and thus is a critical role in setting state tax policy and administration. Read More

Light Manufacturers Beware: DFA Only Allowing Exemption for "Industrial" Manufacturing

Posted On: Sunday, November 20, 2016

In a troubling recent administrative decision, docket nos. 17-041 and 17-170 (Nov. 1, 2016), the Department of Finance and Administration appears to have added an extrastatutory "industrial" requirement to the application of the manufacturing machinery and equipment exemption. Businesses engaged in nontraditional manufacturing need to evaluate their risks in claiming the manufacturing exemption. Read More

Tax Foundation / ACRE Tax Reform Study Released

Posted On: Monday, November 14, 2016

The Tax Foundation and the Arkansas Center for Research in Economics (ACRE) today released their official report, "Arkansas: The Road Map to Tax Reform." These two organizations have collaborated over the past several months, interviewing numerous stakeholders in business and government throughout the state. Their preliminary analysis and conclusions had been highlighted in a legislative hearing back in September (prior post). Today featured a press release and a legislative hearing before the Economic and Tax Policy Committee. Read More

Arkansas Election Aftermath - Incentives & Tax

Posted On: Thursday, November 10, 2016

Some Arkansas tax and incentives updates from the election on Tuesday: Read More

Arkansas Taxing Lawn-less "Lawn Care"

Posted On: Wednesday, October 26, 2016

Perhaps the scariest aspect of law to a small business is when words are defined to have a special meaning inconsistent with ordinary usage. An herbicide-spraying taxpayer learned this to its detriment in the Department of Finance and Administration's Office of Hearings and Appeals Administrative Decision no. 16-387 (Oct. 10, 2016), which upheld taxation of herbicide spraying as "lawn care" even in instances where no lawn apparently was involved. Read More

2015 Arkansas Tax Advisory Council Year-Ending Report Released

Posted On: Thursday, October 20, 2016

The 2015 Year-Ending Report of the Arkansas Tax Advisory Council was released in late September. This document summarizes the activities of the Tax Advisory Council, a statutorily-mandated body that meets several times a year to provide a forum for taxpayer input on DFA's administration of tax. The Dover Dixon Horne state tax team attends Tax Advisory Council meetings on behalf of the Arkansas Bar Association and suggests ways to make the system more taxpayer-friendly. Read More

What's the Deal With Ballot Issue #3? (the Economic Development Amendment)

Posted On: Wednesday, October 12, 2016

In a few weeks, Arkansas voters are going to have a chance to approve an amendment to the state constitution that would enhance economic development capabilities at both the state and local levels. Read More

Arkansas Revenue & Tax Committees' Joint Hearing Considers Reducing Sales Tax Vendor Discount and Other Changes

Posted On: Wednesday, October 05, 2016

Today's joint meeting of the Arkansas House and Senate Committees on Revenue and Taxation featured two topics: (1) property tax administration reform and (2) a proposal to reduce sales tax vendor discounts while also prohibiting financial institutions from charging interchange fees on tax amounts. Read More

Conservative tax reform in 2017? Studies are underway...

Posted On: Monday, October 03, 2016

Will Arkansas have conservative tax reform in 2017? A study is underway by the Tax Foundation and the Arkansas Center for Research in Economics (ACRE). The Senate and House Interim Committees on Revenue and Taxation held a hearing on September 20, 2016, to hear from representatives of these organizations as well as testimony from the conservative Advance Arkansas Institute and UALR tax law professor Philip Oliver. The ACRE speakers addressed ideal tax structure and the perceived  challenges of incentives / tax expenditures. The Tax Foundation discussed the uncompetitiveness of Arkansas's tax code and potential solutions. Testimony from Professor Oliver and the Advance Arkansas Institute focused on the extent of distortionary special provisions and the need for a simplified, broad-based tax. The overall consensus was (1) expansion of sales tax on consumer purchases, (2) reduction of sales tax on business inputs, (3) reduction of income tax rates, and (4) reduction or elimination of credits and other special incentives or exemptions. Read More

Arkansas Tax Traps and Found Money in Little Rock on November 16

Posted On: Sunday, September 18, 2016

We're bringing it home: The Dover Dixon Horne state tax team (Michael Parker, Matt Boch, & T.J. Lawhon) is going to present our "Arkansas Tax Traps and Found Money" seminar at the Arkansas State Chamber in Little Rock on November 16, 2016.  Read More


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Recent Posts


Property Tax Reform? Committee on Economic and Tax Policy Hears Testimony - September 22, 2017

Tax Reform Task Force Selects PFM as Outside Consultant - September 7, 2017

Matt Boch to Speak at Arkansas Sales and Use Tax for Manufacturers Seminar - September 5, 2017


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