AR SB825

Amends Arkansas Code § 26-18-303(b) to authorize disclosure of sales and use tax information from confidential tax reports to county and municipal officials.

Requires the Department of Finance and Administration to prepare quarterly reports listing all businesses remitting sales and use taxes, available to county and municipal chief executive officers upon request within 30 calendar days.

Mandates a monthly report to cities and counties with designated finance directors (starting January 2014) detailing tax collection sources, amounts by industry classification, motor vehicle taxes, excise taxes, and reconciliation to state transfers.

Requires written confidentiality agreements from local governments receiving specific taxpayer information, which remains exempt from public disclosure and Freedom of Information Act requests.

Amends Arkansas Code 26-73-115 to reference the expanded reporting requirements and specifies the Department of Finance and Administration will not release actual tax returns or forms.