This guide outlines Arkansas’s statewide sales and use tax rate of 6.5%, economic nexus thresholds, prepayment obligations for high‑volume sellers, and the state’s participation in the Streamlined Sales Tax initiative. It also covers exemption certificates, filing methods, and the destination‑based sourcing rule.

Brazil has approved a second law that operationalises its dual VAT system, introducing a federal CBS tax of 8.8% and a state/municipal IBS tax of 17.7% and replacing PIS, Cofins, ICMS and ISS. The legislation establishes a national governance body for IBS, provides sector‑specific rules, and sets a phased transition from 2026 to 2033.

HM Revenue & Customs confirms that the Extra Statutory Concession for linked goods, previously outlined in Notice 48, is no longer required. Supplies that were eligible for the concession will now be treated as single supplies under the standard VAT legislation, following existing case law. This change simplifies compliance by eliminating the need for the concession.