Summary of 2021 Arkansas Miscellaneous Taxes Legislation

Act 153 allows the Director of the Department of Workforce Services to non-charge unemployment benefits, so that they do not affect employers’ individual accounts if the benefits result from a declared disaster. Effective for benefits claimed starting the week ending April 2, 2020.

Act 263 provides for suspension of the surcharge upon petition if there is a sufficient surplus in the Telecommunications Equipment Fund.

Act 271 amends the Direct Shipment of Vinous Liquor Act to tax mead in the same way as wine.

Act 368 caps the taxable wage base for the Workforce Services Law 2022 at $10,000. Act 369 caps the stabilization tax under Workforce Services Law for 2022 as not greater than 0.2%.

Act 386 allows the buyer of an existing tobacco business to operate under the seller’s tobacco permit for no more than 30 days after the date of the sale of the tobacco business.

Act 434 extends the date for sunset of the Medical Marijuana Special Privilege Tax Act to July 1, 2023.

Act 523 permanently restores franchise tax administration to the Secretary of State, undoing the transfer of franchise tax administration to DFA under Act 819 of 2019 that otherwise would have occurred May 1, 2021. (An administrative transfer to DFA had occurred earlier in 2021 but had been rescinded effective March 15.)

Act 929 amends the Arkansas Code regarding procedural enhancements to mechanisms enforcing the master settlement agreement under the Arkansas Tobacco Products Act of 1977.

Act 947 exempts direct sellers, as defined in the Internal Revenue Code, from employment laws including the Minimum Wage Act, Worker’s Compensation Law, and the Division of Workforce Services Law.


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