Legal Opinion
Opinion No.
Arkansas Attorney General Reports
Decided June 12, 1992Published
1Opinion of the Court
The Honorable Carolyn Pollan State Representative 400 North 8th Street Fort Smith, AR 72901
Dear Representative Pollan:
This is in response to your request for an opinion on whether the Department of Finance and Administration ("DFA") is interpreting A.C.A. § 26-52-103(a)(4) too broadly in that their interpretation requires the payment of state sales tax on the new federal "luxury" tax.
It is my opinion that the interpretation given A.C.A. §26-52-103(a)(4) by DFA is inconsistent with Arkansas law.
Your question is prompted by a constituent who purchased a new car, the price of which exceeded…
2Cases cited4 opinions
- Belvedere Sand & Gravel Co. v. HeathSupreme Court of Arkansas · 1976
- Ragland v. Miller Trane Service Agency, Inc.Supreme Court of Arkansas · 1981
- Ferguson v. Cook, Comm. of RevenuesSupreme Court of Arkansas · 1949
- Pledger v. Simpson Press, Inc.Supreme Court of Arkansas · 1990