AR HB1041

Amends Arkansas Code § 26-18-303(b) to add a new exemption allowing authorized local jurisdiction employees to access local sales and use tax records administered by the Department of Finance and Administration.

Requires requests for tax records and reports to specify the record type, media format (electronic transfer, computer tape, disk, or printed form), and desired frequency of receipt through annual written application filed with the director.

Authorizes the director to set fees to reimburse the department for costs incurred in providing the sales and use tax records and reports.

Requires local jurisdictions and their employees to comply with the same confidentiality standards as the Department of Finance and Administration when using the tax information.

Directs the director to promulgate rules and prescribe forms for requesting sales and use tax records, with "local jurisdiction" defined as a county or city.