Effective January 1, 2008, single purchase transactions over $2,500 are no longer subject to a cap on county sales or use taxes. Since the Arkansas General Assembly decided to lift this cap, it will be difficult to get the cap reinstated. The General Assembly does give counties the power to charge sales and use taxes at their discretion; however, they do not give them the power to determine which transactions are accountable to the tax. (Opinion No. 2008-030, Arkansas Attorney General, April 15, 2008)