The Arkansas Economic Development Commission focuses on a business’s specific needs, conducts a cost-benefit analysis and designs a tailored incentive package. Special incentives are available as part of Advantage Arkansas, a state income tax credit for job creation based on the payroll of new, full-time, permanent employees hired in targeted sectors. Advantage Arkansas participants investing at least $100,000 are also eligible for the Tax Back program, which provides a refund of a project’s sales and use taxes for building materials and taxable machinery and equipment. InvestArk is yet another targeted sales and use tax credit program. It is available to businesses established in Arkansas for two years or longer that invest $5 million or more in plant or equipment for new construction, expansion or modernization.