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]

Summary of 2019 Arkansas Tax Procedure and General Administration Legislation

The following general tax administration changes were made by the General Assembly in 2019. While most of the changes were relatively minor technical adjustments, the consolidation of franchise tax administration and the Assessment Coordination Department into the Department of Finance and Administration will have long-term significance, as will the biennial tax preference reviews beginning 2021-2022 ahead of the 2023 legislative session. [More]