The Eighty-Third General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Legislative finding
Ark. Code Ann. § 26-20-103 — under Uniform Sales and Use Tax Administration Act.
Ark. Code Ann. § 26-20-103