AR SB528

Department of Finance and Administration shall prepare and deliver monthly electronic reports to city and county governments affected by sales and use tax credits or rebates under Arkansas Code §§ 26-52-427, 26-52-523, and 26-53-138.

Reports shall include the taxpayer name and the amount of credit or rebate awarded to each recipient.

City and county governments must register for an account with the Arkansas Taxpayer Access Point or its successor to receive the reports.

Department shall not discuss details of individual claims with local governments or third parties, and information received by local governments remains confidential and is not subject to further disclosure.

Effective date is January 1, 2022.