Tourism Development Incentives

The Arkansas Tourism Development Act provides state sales and use tax credits and income tax credits to businesses initiating approved tourism attraction projects.

Click here for Final Tourism Rules and Regulations 2009

Sales tax credits shall be determined in accordance with the following criteria:

Additionally, eligible businesses may receive a state income tax credit equal to 4 percent of the annual payroll of each new, full-time, permanent employee.

The income tax credits begin in the year in which the new employees are hired. Any unused portion of the credit may be carried forward against corporate income tax for the succeeding nine years.

* The following Arkansas counties are designated as "high unemployment" counties based upon the 2008 statewide annual labor force statistics compiled by the Arkansas Department of Workforce Services: Arkansas, Chicot, Clay, Desha, Drew, Jackson, Marion, Mississippi and Woodruff.

Source: Arkanas Economic Development Commission