The Arkansas Office of Hearings and Appeals (OHA) July 10 found Taxpayer liable for use tax payment on his aircraft purchases. Taxpayer purchased an aircraft outside the state and claimed the sale for resale tax exemption. Taxpayer didn’t pay sales or use tax at the time of the purchase and didn’t obtain a sales and use tax permit. The DFA issued a proposed assessment notice to Taxpayer, which he protested. Taxpayer asserted that he wasn’t aware of the permit requirement...