State Tax Day - Current, S.2, Arkansas—Sales and Use Tax, Practice and Procedure: Report That Lists All Businesses That Remit Sales and Use Taxes Is Not Public Record Subject to Disclosure, (Mar 23, 2026)
A report, authorized by statute, that lists all businesses that remit sales and use taxes may not be released under the Freedom of Information Act (FOIA) because it falls within a statutory exemption for information pertaining to any tax return. Moreover, a municipality cannot pass a local ordinance that prohibits the release of information that is otherwise subject to disclosure under FOIA.
Opinion No. 2026-007, Arkansas Attorney General, February 12, 2026, ¶401-402
Other References:
Explanations at ¶89-222