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Construction Surcharge Tax

Construction Surcharge Tax

The surcharge is assessed at the rate of $0.50 per $1,000.00 of construction authorized on non-residential construction permits issue by a political subdivision of this state.  Each subdivision of this state shall be limited to collecting a maximum surcharge of one thousand dollars ($1,000) on each non-residential construction project receiving a permit.

Applicable Statutes: AR Code Ann. §6-55-101 et seq.

DFA Rule(s)

TitlePosted
1999-2 Nonresidential Construction Surcharge09/18/2024

Statistics

TitlePosted
Construction Revenue 01/2001 to Current11/03/2025