Arkansas has passed legislation amending various provisions of the sales tax law to conform to changes made by the Streamlined Sales Tax Act. The amendments apply Arkansas sales and use tax to the following: digital audio-visual work new provisions related…
The Department of Revenue has issued Excise Tax Advisory 3163.2011 (“Qualifying Equipment under the Data Center Exemption”) explaining what equipment qualifies as “eligible server equipment” for purposes of the sales and use tax exemption for computer data centers. The State…
