Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall furnish all agents with a statement to the effect that the agent's principal has been and is complying with the provisions of this subchapter.
Agents furnished statements of compliance
Ark. Code Ann. § 26-53-122 — under Compensating or Use Taxes.
Ark. Code Ann. § 26-53-122