The Arkansas Office of Hearings and Appeals (OHA) Sept. 10 sustained the Department of Finance and Administration’s (DFA) motor vehicle sales and use tax assessment, finding Taxpayer failed to timely register the vehicle and pay taxes. Taxpayer purchased a vehicle. The DFA determined Taxpayer didn’t register the vehicle and issued a notice of proposed assessment imposing tax, interest, and penalty. Taxpayer timely protested the assessment, stating that the vehicle was never put into service and was purchased for parts. The OHA concluded that the DFA properly assessed the tax and late payment penalty against Taxpayer, finding that Taxpayer took ownership...