Arkansas Discusses Grounds to Cancel Sales and Use Tax Permits

The Arkansas Department of Finance and Administration has issued an opinion regarding the grounds on which sales and use tax permits can be cancelled. The Director of the Department of Finance and Administration may cancel or refuse to issue, extend, or reinstate a license, permit, or registration under any state tax law to any person or taxpayer who fails to pay:

• Any state tax due, and/or
• Any penalty and/or interest due on delinquent state tax including, but not limited to, a taxpayer who continually stays delinquent for 3 periods or less, thus keeping such taxpayer out of business closure.

(Revenue Legal Counsel Opinion No. 20180703, Arkansas Department of Finance and Administration, Office of Revenue Legal Counsel, July 13, 2018)