Dog-track extension not tourist attraction, Beebe rules

By Legal News Line | Dec 11, 2006

LITTLE ROCK - A casino-style extension to an Arkansas greyhound-racing track cannot receive state sales tax and income tax credits by qualifying as a "tourism attraction" Attorney General Mike Beebe recently ruled. In an opinion given to the director of the Arkansas Department of Economic Development, Deputy A-G Elana Wills wrote that the extension to Southland Greyhound Park doesn't qualify because it provides only "electronic games of skill." An Arkansas law disallows "legalized gambling" facilities from qualifying as tourist attractions and receiving tax breaks. Projects directly related to pari-mutuel racing, by contrast, are considered tourist attractions and therefore get the tax breaks, the opinion noted.

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