Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-20-101 Title
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This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act”.
Ark. Code Ann. § 26-20-102 Definitions
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(1) As used in this chapter:(1) “Agreement” means the Streamlined Sales and Use Tax Agreement;(2) “Certified automated system” means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each…
Ark. Code Ann. § 26-20-103 Legislative finding
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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 commerc…
Ark. Code Ann. § 26-20-104 Authority to enter agreement
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(a) The Secretary of the Department of Finance and Administration is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burde…
Ark. Code Ann. § 26-20-105 Relationship to state law
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(a) No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. (b) Adoption of the agreement by this state does not amend or modify any law of this state. (c) Implementation of any condition of the agree…
Ark. Code Ann. § 26-20-106 Agreement requirements
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(a) Uniform State Rate. The Secretary of the Department of Finance and Administration shall not enter into the agreement unless it requires each state to abide by the following requirements:(a) Uniform State Rate. The agreement must set restrictions to achieve more uniform state …
Ark. Code Ann. § 26-20-107 Cooperating sovereigns
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(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. (b) The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the appl…
Ark. Code Ann. § 26-20-108 Limited binding and beneficial effect
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(a) (1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states.(2) No person, other than a member state, is an intended beneficiary of the agreement.(3) Any benefit to a person other than a state is established by t…
Ark. Code Ann. § 26-20-109 Seller and third-party liability
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(a) (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes.(2) As the seller's agent, the certified service provider is liable for sales and use tax due each memb…