Opinion No.

The Honorable Gunner DeLay State Senator 4200 Free Ferry Lane Fort Smith, Arkansas 72903-2388

Dear Senator DeLay:

This is in response to your request for an opinion on the following two questions:

1. Can the legislature refer a sales tax increase to the voters for approval?

2. If a sales tax increase can be referred to the voters, can it be done in a special election?

RESPONSE

To the extent you describe a state-wide increase in the gross receipts tax, it is my opinion that the answer to your first question is "no." An answer to your second question is therefore unnecessary.

Question 1 — Can the…