A. The propriety of the taxation or exemption of a sale may be substantiated by having a legal opinion rendered by the Department, which states that the sale or transaction is taxable or exempt. A legal opinion may only be relied upon by a seller if it is addressed to him or is tendered by a customer to whom it is addressed and only to the extent that all material facts relative to the sale or transaction in question are contemplated by the legal opinion request and the legal opinion. Requests for legal opinions must specifically describe the person claiming an exemption and set forth all material facts relevant to the questioned sale or transaction.

B. Legal opinions may not be relied upon if more than three (3) years old, but may be renewed on request. The effect of legal opinions may change at any time as a result of legislative action, court interpretation and changes in these rules without actual notice to any holder of a legal opinion.

C. If the legal opinion contains such language, as “based upon the facts presented in your opinion request of ...”, then a copy of the legal opinion request must accompany the legal opinion at all times.

D. Requests for opinions will be answered in the order of receipt, provided all facts or other information required to respond to the request are submitted with the original request. Requests for which additional information must be provided will be considered received upon the date all necessary information is provided.

E. Opinions issued by any other agency, whether formal or informal, are not binding on the Department.

F. Opinions issued by the Department are subject to the Arkansas Freedom of Information Act, Ark. Code Ann. § 25-19-103(5)(A), and will be disclosed once confidential information is redacted of any information that identifies a taxpayer or other individual or entity. Such information includes not only the name, address, and any other identifying information or numbers, such as taxpayer ID numbers, but also any facts that would reveal identity. See Ryan & Company AR, Inc. v. Richard Weiss, 371 Ark. 43 (2007).