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Arkansas Tax and Incentives Update

Call the Movers: DFA ALJs Will Be Reassigned and Relocated for Increased Independence

Posted On: Friday, October 13, 2017

The Department of Finance and Administration (DFA) announced on Monday that the Office of Hearings and Appeals will be reassigned to the Management Services Division of DFA and will relocate from the Ledbetter Building to new offices at 1509 West 7th Street. The changes are effective November 1, 2017. Read More

Mark Your Calendars! Arkansas Tax Conference on November 2

Posted On: Wednesday, August 30, 2017

The Arkansas State Chamber of Commerce is convening the inaugural Arkansas Tax Conference on November 2, at the Capital Hotel in Little Rock. Dover Dixon Horne is proud to be the presenting sponsor of the event. This one-day seminar will feature an in depth look at legal, administrative and policy issues surrounding Arkansas taxes. Read More

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

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

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 Arkansas Tax Procedure Legislation

Posted On: Tuesday, May 02, 2017

The 2017 legislative session saw seemingly minor adjustments to tax procedure, but with significant impacts to affected taxpayers: Read More

Summary of 2017 Arkansas Sales and Use Tax Legislation

Posted On: Wednesday, April 12, 2017

There were relatively limited changes to Arkansas sales and use tax laws in the 2017 legislative session. The big news is Act 465, which phases out the InvestArk sales/use tax credit program while bringing in an exemption for manufacturing partial repairs and replacement parts. While a welcome simplification of the Arkansas tax system, the loss of InvestArk will affect many Arkansas manufacturers. Businesses should consider filing a final InvestArk application by June 30, 2017. Beyond Act 465, the Act 141 expansion of the tax base to include digital products is significant and may affect taxpayers engaged in e-commerce. Read More

Summary of 2017 Arkansas Income Tax Legislation

Posted On: Tuesday, April 11, 2017

With the legislature in recess before returning for sine die in early May, here is a summary of the 2017 income tax legislation. Particularly significant adjustments have been made to passthrough taxation in terms of (1) federal S corporation election conformity, (2) passthrough entity-level apportionment instead of separate allocation, and (3) passthrough withholding on nonresident corporate partners; all are effective January 1, 2018. (If an effective date is not specifically listed, it should be 90 days after adjournment sine die, on or around July 30, 2017.) Read More

The "Arkansas Two-Step": Arkansas Income Tax for Multistate Passthroughs Before and After HB1562

Posted On: Wednesday, March 22, 2017

House Bill 1562, now Act 482, was a technical change to Arkansas taxation of multistate passthrough enterprises that basically conforms the law to what has been common compliance practice of apportionment at the partnership level. Arkansas law will continue to treat the resulting passthrough Arkansas income as allocable up to the partners.  Read More


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Recent Posts


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

Tax Reform Task Force Hears from PFM for the First Time - October 3, 2017

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


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