Dover Dixon Horne PLLC

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2017 property taxpayer fairness legislation was intended to level the playing field between taxpayers and county assessors, and courts are now grappling with how to apply these changes.  The leading case appears to be Walmart’s appeal of its 2018 Pulaski County assessments.  The taxpayer received an adverse decision in county court, and that decision has now been appealed for de novo proceedings in circuit (trial) court.  While the “dark store” issue is somewhat specific to…
This past Friday, September 6, brought a surprise to the Arkansas taxpayer community: Commissioner of Revenue Walter Anger’s resignation, effective as of the close of business that day.  Anger had been Deputy Director and Commissioner of Revenue for the Department of Finance and Administration since 2017.  His tenure as Commissioner capped a 29-year career with DFA. No successor to Commissioner Anger has yet been announced.  In the interim, Assistant Commissioner and Chief Counsel Paul Gehring has been named…
While Arkansas taxpayers’ attention in the 2019 session focused on enactment of tax reform legislation, another major change adopted by the legislature was comprehensive, statewide governmental transformation, in the form of the Transformation and Efficiencies Act of 2019 (Act 910).  This reorganized the myriad state agencies into 15 cabinet-level agencies, each headed by a secretary.  The reorganization was effective July 1, 2019, but—like any merger—the implementation will take months or even years for the…
Dover Dixon Horne member Matt Boch, along with co-presenters Jim Saxton (Friday Eldredge & Clark) and Paul Gehring (Assistant Commissioner and Chief Counsel of the Department of Finance and Administration), will speak at the upcoming NBI seminar on Arkansas Sales and Use Tax for Manufacturers on September 11, 2019 in Little Rock, Arkansas. This seminar takes a focused look at the various sales and use tax issues that manufacturers face in what is arguably the…
Dover Dixon Horne member Matt Boch, along with co-presenters Jim Saxton (Friday Eldredge & Clark) and Paul Gehring (Assistant Commissioner and Chief Counsel of the Department of Finance and Administration), will speak at the upcoming NBI seminar on Arkansas Sales and Use Tax for Manufacturers on September 11, 2019 in Little Rock, Arkansas. This seminar takes a focused look at the various sales and use tax issues that manufacturers face in what is arguably the…
States vary in the degree to which they allow sellers to bundle (“tax included”) sales tax instead of collecting from the customer as a separate line-item, and Arkansas practice is generally fairly liberal.  But this can be a double-edged sword, as shown in Department of Finance and Administration (DFA) Administrative Decision nos. 19-415 & 416 (Jun. 28, 2019), which held that a “tax included” legend meant that the seller was collecting sales tax and therefore…
Dover Dixon Horne is proud to co-sponsor the Council on State Taxation (COST) Southeast Regional State Tax Seminar on Thursday, June 27, 2019, in Memphis.  This all-day seminar will cover national state and local tax trends and with a particular focus on developments in the South.  On the agenda are the following: Special Report: Federal Tax Reform – State Tax Conformity or Not? Current Developments in the Southeast States – Arkansas, Florida, Louisiana and South Carolina Current…
Dover Dixon Horne is proud to co-sponsor the Council on State Taxation (COST) Southeast Regional State Tax Seminar on Thursday, June 27, 2019, in Memphis.  This all-day seminar will cover national state and local tax trends and with a particular focus on developments in the South.  On the agenda are the following: Special Report: Federal Tax Reform – State Tax Conformity or Not? Current Developments in the Southeast States – Arkansas, Florida, Louisiana and South Carolina Current…