Residential members with a total household income of $12,000 or less per year are eligible to claim an exemption from sales tax on the first 500 kilowatt-hours of electricity used each month. To claim the exemption, the member must file a form supplied by the Revenue Division of the Department of Finance and Administration. These forms may be obtained from the Commissioner of Revenues or from the Cooperative's office in person or by mail.
As noted on the official form, all claim forms are "subject to audit, for tax purposes, by the Arkansas Department of Finance and Administration."