Department of Finance and Administration
Legislative Impact Statement
Bill: HB1146
Bill Subtitle: TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES.
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Basic Change :
Sponsors: Rep. Underwood and Sen. Dotson
HB1146 removes the $50 fee required for the issuance of an Arkansas gross receipts tax (sales tax)
permit. Currently, an applicant for a gross receipts tax permit is required to submit a $50 nonrefundable
fee with their application. HB1146 removes the fee requirement so that no fee will be required to apply
for a new gross receipts tax permit.
Revenue Impact :
FY2024
Total Approximate Permit Fee Loss
(Estimated Effective Date 7/1/23 --- 6 months reduced tax collection)
State Central Services - $ - 213,000
FY2025
Total Approximate Permit Fee Loss
State Central Services - $ - 430,000
[ HB1146 does not provide and effective date. For purposes of the Revenue Impact below, an effective
date of July 1, 2023 is assumed. ]
Taxpayer Impact :
An applicant seeking an Arkansas gross receipts tax permit with the Department of Finance and
Administration (DFA) would no longer be required to submit the $50 registration fee.
Resources Required :
The programming cost required to remove the sales tax permit application fee from the Arkansas
Taxpayer Access Point (ATAP) and Arkansas Integrated System (AIRS) Tax is $8,000.
Time Required :
Adequate time is provided for implementation.
Procedural Changes :
None.
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 Department of Finance and Administration
Legislative Impact Statement
Bill: HB1146
Bill Subtitle: TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES.
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Other Comments :
None.
Legal Analysis :
None.
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