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Daily Tax Report: State

Arkansas Appeals Office Finds Taxpayer Wasn’t Entitled to Motor Vehicle Tax Credit, Affirms Assessment

Sept. 25, 2019, 8:42 PM

The Arkansas Office of Hearings and Appeals (OHA) Sept. 24 affirmed the Department of Finance and Administration’s (DFA) gross receipts sales and use tax assessment, finding that Taxpayer wasn’t entitled to a motor vehicle tax credit. Taxpayer claimed a deduction for the private sale of a motor vehicle and provided a bill of sale, without the buyer’s signature. The DFA determined that Taxpayer wasn’t entitled to the credit because the bill of sale didn’t have the buyer’s signature and issued an assessment. Taxpayer protested. The OHA found that Taxpayer didn’t provide a qualifying bill of sale because there was no...

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