Administrative Hearing: "Tax-Included" Invoicing Creates Remittance Obligation Regardless of Taxability

States vary in the degree to which they allow sellers to bundle ("tax included") sales tax instead of collecting from the customer as a separate line-item, and Arkansas practice is generally fairly liberal. But this can be a double-edged sword, as shown in Department of Finance and Administration (DFA) Administrative Decision nos. 19-415 & 416 (Jun. 28, 2019), which held that a "tax included" legend meant that the seller was collecting sales tax. As a collector, that seller had an obligation to remit the deemed collected tax regardless of the underlying taxability of the transaction and was found liable for tax for failing to do so. [More]

COST Southeast Regional State Tax Seminar in Memphis on June 27

Dover Dixon Horne is proud to co-sponsor the Council on State Taxation (COST) Southeast Regional State Tax Seminar on Thursday, June 27, 2019, in Memphis. This all-day seminar will cover national state and local tax trends and with a particular focus on developments in the South. Speakers include representatives of the Arkansas, Mississippi, and Tennessee revenue agencies, COST's in-house experts, and experienced SALT lawyers from Brunini, Carter Shelton, Dean Mead, and Dover Dixon Horne. [More]