Arkansas does not allow local jurisdictions like cities or counties to collect a local sales tax. The Arkansas state sales tax of 6.5% is applicable statewide. You can view the sales tax rates for various cities in Arkansas here.
Equitable adjustment is a term of art that includes an adjustment to fee, and the target. minimum, and maximum fees should not be increased in this case for what I hope are obvious reasons. The adjustment should be limited to the effect of the new wage determination on wages and fringes.
The adjustment reduces the actuarial value of the income interest in a trust to which a person transfers property with the intent to qualify for a gift tax exclusion. The adjustment changes the amount payable to a beneficiary as a fixed annuity or a fixed fraction of the value of the trust assets.