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Senate committee approves electronic‑filing requirement for large sales‑tax filers
Summary
HB 1379 would require electronic filing of sales‑and‑use tax returns for taxpayers averaging $55,000 or more in monthly tax liability; DFA estimated the change would affect about 865 accounts, allow waivers for hardship, and would take effect Jan. 1, 2024, with no revenue impact reported.
Little Rock — The Senate Revenue & Tax Committee voted to advance House Bill 1379, a measure that would require taxpayers who average $55,000 or more in monthly sales‑tax liability to file sales‑and‑use returns electronically.
Senator Crow, presenting the bill, said the Department of Finance and Administration currently administers about 95,000 sales‑and‑use accounts and that roughly 26% of those file on paper. Paul Gehring of DFA told the committee the bill would affect approximately 865 active accounts and that DFA could waive the electronic‑filing requirement if filing electronically would constitute a hardship.
"We want to be as accommodative as possible to those taxpayers," Gehring said, noting connectivity and bookkeeping resources vary across the state and that DFA plans to use the Arkansas Taxpayer Access Point (ATAP) system to support filings.
Committee members asked how waiver determinations would work and whether small or rural taxpayers would be unduly burdened; DFA said waivers would be granted where appropriate and emphasized the goal of administrative efficiency. The bill’s proponents and DFA said there is no revenue impact; the bill was described as modernizing tax administration. The committee approved the bill on a do‑pass motion.
The bill includes an effective date of Jan. 1, 2024, per committee remarks.
