Matt Boch Comments on Arkansas Economic Nexus Legislation

At last week’s Arkansas Tax Reform and Relief Legislative Task Force meeting, the Bureau of Legislative Research introduced the first batch of draft bills based on the Task Force’s proposals. 

Among the bills is omnibus sales tax legislation, which includes remote seller legislation. Dover Dixon Horne member Matt Boch spoke with Bloomberg Tax this week to discuss where Arkansas is heading in the wake of Wayfair.

“At least as it stands right now, they are adhering pretty close to the South Dakota model,” Boch said. 

He added that he thinks establishing an economic nexus in 2019 is “likely to enjoy a better chance of success under the constitutional cover granted by the federal high court.”


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