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AR HB1379

Bill

Official Source

Status

Passed

3/6/2023

Primary Sponsor

Mindy McAlindon

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Requires taxpayers with average monthly gross receipts tax liability of $5,000 or more to file all sales tax returns and remittances electronically for tax years beginning January 1, 2024 or later
  • Requires taxpayers with average monthly compensating use tax liability of $5,000 or more to file all use tax returns and remittances electronically for tax years beginning January 1, 2024 or later
  • Allows the Arkansas Department of Revenue Secretary to waive electronic filing and payment requirements if the Secretary determines electronic filing would cause undue hardship on the taxpayer
  • Applies to the preceding fiscal year (July 1 - June 30) when determining whether a taxpayer meets the $5,000 average monthly liability threshold
  • Effective for tax years beginning on or after January 1, 2024

Legislative Description

To Require The Electronic Filing Of Certain Sales And Use Tax Returns.

Last Action

Notification that HB1379 is now Act 192

3/6/2023

Committee Referrals

Revenue & Taxation2/22/2023
Revenue and Taxation2/8/2023

Full Bill Text

No bill text available