Instead of paying a living wage to their employees, taxpayers are footing the bill. : Walmart is based in Bentonville, Arkansas, just a few miles from Sam Walton’s first Walmart store in Rogers. Although Walmart currently operates out of a nondescript building that doesn’t seem to match its power and scale, the company is in the midst of building a massive new corporate headquarters on the east side of town. The new offices are designed in the style of a college campus, with twelve buildings spread over 350 acres, and with a price tag estimated to be $1 billion.