STATE INCENTIVES GUIDE
Buisness Facilities Contributed Content
MARCH 21, 2014
Sales tax credits shall be determined in accordance with the following criteria: Eligible minimum project costs must be $1 million, except in high unemployment counties (Arkansas, Chicot, Clay, Crittenden, Dallas, Desha and Mississippi) where it is $500,000. Taxpayers must choose either the investment tax credit or the job tax credit.
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