Daily Tax Report: State

Arkansas Appeals Office Finds Taxpayer Not Entitled to Motor Vehicle Sales Tax Credit

Nov. 7, 2019, 10:32 PM

The Arkansas Office of Hearings and Appeals (OHA) Nov. 6 found Taxpayer wasn’t entitled to a motor vehicle sales and use tax credit, upholding the denial of her tax refund claim. Taxpayer purchased a new vehicle, paying sales tax on the purchase price. She privately sold her previous vehicle to the vehicle’s co-owner. Taxpayer filed a sales tax refund claim on the basis that she was entitled to the credit on the sale of her used vehicle. The Department of Finance and Administration (DFA) denied the claim. On review, the OHA found: 1) the credit cannot be granted when a...

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