Arkansas: A taxpayer was properly subject to Arkansas sales and use tax on the sale of an aircraft because the taxpayer failed to collect the tax from the purchaser and remit it to the Department of Treasury and Administration. The department found that although the aircraft purchase agreement specified that the buyer was responsible for…
AR: The taxpayer’s biennial consignment sales of used children’s clothing would be subject to Arkansas sales and use tax because the taxpayer was an established business making taxable sales. Taxpayers are entering a typical consignment deal with individuals looking to sell used or second-hand children’s clothing. The Department of Treasury and Administration stated that the…
Arkansas Sales & Use Tax: A poultry farmer (taxpayer) was rightly denied a commercial farming exemption when purchasing a poultry house blower. The taxpayer could not prove that the chicken coup fan was used directly to produce food or fiber. At the time of purchase, an exemption certificate was signed in the taxpayer’s name, certifying…
