The Arkansas Office of Hearings and Appeals (OHA) Sept. 10 decided to revoke Taxpayer’s sales and use tax permit for nonpayment of taxes. Taxpayer protested the notice of intent to revoke the permit issued by the Department of Finance and Administration. In its protest, Taxpayer provided that it had to replace equipment to stay in business. The OHA found that: 1) Taxpayer didn’t timely report or pay its sales tax liability for April; and 2) Taxpayer didn’t pay its sales tax liability for May. Since Taxpayer demonstrated a history of failure to timely pay taxes, the OHA decided to revoke...