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Dancing with the commerce clause: the impending battle over interstate use tax collection.
December 22, 1993... Introduction
The account of a California boat dealer is a familiar one to retailers.
"This week we lost a $240,000 deal as the result of a sales tax issue. The buyer bought a boat in another state to avoid our local and state sales taxes.....
A short history and recent trends in the Arkansas income tax.
December 22, 1993... Introduction
Since its introduction in 1929, Arkansas' statutory income tax structure has changed very little. However, due to changes in the economy and in inflation, the real effects of that tax structure have changed substantially....
Continued expansion of the U.S. and Arkansas economies.
December 22, 1993... Introduction
Recent U.S. and Arkansas economic indicators portray continued economic expansion for both the nation and the state of Arkansas. The 7.5 percent annualized increase in gross domestic product during the fourth quarter was...