Mike Parker and Matt Boch to Speak at the ASCPA Federal Tax Institute in Little Rock on December 6

DDH attorneys Mike Parker and Matt Boch will be speaking on state tax topics at the 58th annual Federal Tax Institute, which is sponsored by the Arkansas Society of CPAs and the Arkansas Bar Association. The conference, which covers an array of federal and state tax topics, will be at the Doubletree Hotel in downtown Little Rock on December 5 and 6. [More]

Charlie Collins Is the New Arkansas Commissioner of Revenue!

In a positive development for taxpayers, Arkansas Department of Finance and Administration Secretary Larry Walther announced today the appointment of Charlie Collins as the new Commissioner of Revenue. With his background in business and politics, he brings a fresh viewpoint to an important position, essentially the lead state tax administrator for Arkansas, that has historically been filled by individuals who "came up through the ranks" in the DFA Revenue Division. [More]

Register for the State Chamber's Arkansas Tax Conference on November 19

The Arkansas State Chamber of Commerce is convening its second Arkansas Tax Conference on Tuesday, November 19, 2019, at the Statehouse Convention Center. Register here! This biennial conference, which is held in years following legislative sessions, is the only conference that truly focuses on the issues surrounding the Arkansas tax world. It provides attendees with a chance to hear from and interact with leading tax administrators, policymakers, and practitioners. And coming off of 2019's Arkansas Tax Reform, there will be a lot to talk about, both about changes made and what to look for going forward. [More]

All Manufacturers Need to Be Claiming Reduced Sales & Use Tax Rates on Manufacturing Repair Parts and Services

Manufacturers—particularly smaller ones that do not have direct pay permits—need to make sure that they are claiming the benefit of the reduced sales and use tax rate on manufacturing repair parts and services. This is a significant benefit that refunds part of the state-level tax, as a phase-in before full exemption begins July 1, 2022. With a 12-month limitations period for making a claim, taxpayers need processes in place to assure that timely claims are being made. [More]

Arkansas Court of Appeals Upholds Charitable Exemption for Hospital Clinics

In a unanimous opinion, the Court of Appeals has upheld a charitable exemption from property tax for clinics and lots acquired by a charitable hospital. Hardesty v. North Arkansas Medical Services, Inc., 2019 Ark. App. 410 (Sept. 25, 2019). This straightforward opinion reaffirms existing case law about the requirements for charitable exemption for a hospital, which do not include a minimum percentage of charity care. With this decision, Arkansas seems set to avoid the kind of high-stakes property tax controversy that has surrounded hospitals in other states. [More]