Legal Opinions Hearing Decisions & Revisions
Hearing Decisions and Revisions Search
Pursuant to Act 896 of the 2015 Arkansas General Assembly, Hearing Decisions issued by the Office of Hearings and Appeals and Revisions issued by the Commissioner of Revenues under the Arkansas Tax Procedure Act on or after January 1, 2016 must be posted online after redaction of any taxpayer-specific data. Those Decisions and Revisions may be searched below. Administrative Appeals that are settled and withdrawn from consideration of the Office of Hearings and Appeals are not included.
Please note that Hearing Decisions and Revisions are highly fact intensive and should not be relied on by any taxpayer that did not participate in the proceeding. The Office of Hearings and Appeals cannot issue advisory opinions. If a taxpayer has a specific legal question, it is encouraged to contact the Office of Revenue Legal Counsel at (501)682-7030 and request a free binding legal opinion pursuant to Arkansas Gross Receipts Tax Rule GR-75.