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Arkansas Tax and Incentives Update

Arkansas Tax Legislation Update: Governor's Tax Cuts, Digital Goods, and More

Posted On: Wednesday, January 25, 2017

With the legislative session in full swing, some updates on Arkansas tax legislation:
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COST Recognizes Arkansas as "Most Improved" in Fariness of Tax Administration

Posted On: Thursday, December 22, 2016

The Council on State Taxation (COST) has declared Arkansas the "most improved" state in its triennial survey of the fairness of states' tax administration systems. The state's grade jumped to B+ from 2013's C-, which had listed Arkansas as one of the worst states.  Read More

Walter Anger Named Commissioner of Revenue

Posted On: Monday, December 19, 2016

An update to our prior post about the retirement of Department of Finance and Administration Deputy Director Tim Leathers: Walter Anger has been announced as the new Commissioner of Revenue and will be promoted to Deputy Director. His will be the senior-most role at DFA dedicated to tax administration. Read More

DFA Hearing Highlights Proration Tax Trap for Nonresident Individuals with Tax Credits

Posted On: Sunday, December 18, 2016

If there's one thing that it would seem safe to assume, it is that a credit is a dollar-for-dollar reduction in tax liability, right? Not for nonresident individuals filing in Arkansas. A recent Department of Finance and Administration administrative hearing decision, no. 17-113 (Dec. 16, 2016), illustrates the state's problematic proration requirement for tax credits claimed by nonresident individuals. Read More

Gov. Hutchinson Proposes Income Tax Cuts and Revenue Offsets

Posted On: Tuesday, December 13, 2016

Today Governor Hutchinson announced his much-awaited tax cut proposals. There are two main parts. First, income tax cuts for poorest Arkansans. Second, tax exemption for retired military benefits (and a reduction in the soda tax) paid for by an income tax increase on unemployment compensation and sales tax increases on manufactured housing and candy and soft drinks.The main tax cut is rate reductions for poorer Arkansans: Read More

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


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Recent Posts


Arkansas Tax Reform Task Force Takes on Sales, Use and Excise Taxes - November 8, 2017

Taxpayer Strikes Out Again vs. APSC Tax Division - November 2, 2017

Call the Movers: DFA ALJs Will Be Reassigned and Relocated for Increased Independence - October 13, 2017


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