Arkansas: Refund Denied for Failure to Show Tax Was Paid Twice on Purchase of Construction Materials

In this matter, the taxpayer sought a refund of compensating use taxes erroneously accrued on transactions where sales tax was previously paid directly by the taxpayer to its vendors on purchases of materials used to complete a construction contract. The department denied the refund due to insufficient evidence provided by the taxpayer to substantiate that sales tax had previously been paid.

Source: answerconnect.cch.com

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