Title 26, Taxation

The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.

(a) Except as provided in subsection (c) of this section, a seller or certified service provider using a database provided by the Department of Finance and Administration shall not be liable to the State of Arkansas or its local jurisdictions for charging and collecting the incor…

(a) The Department of Finance and Administration shall administer use-based exemptions and entity-based exemptions when practicable through a direct pay permit, an exemption certificate, or another means that does not burden sellers. (b) (1) A seller that follows the exemption re…

(a) The Secretary of the Department of Finance and Administration shall promulgate rules to provide:(1) An alternative method for making payments if an electronic funds transfer fails on its due date; and(2) A rounding algorithm for sales or use tax computation. (1) An alternativ…

(a) (1) A cause of action against the seller for over-collected sales or use taxes does not accrue until sixty (60) days after a purchaser has provided written notice to the seller.(2) The written notice to the seller required in subdivision (a)(1) of this section must contain th…

(a) The Secretary of the Department of Finance and Administration shall provide amnesty for uncollected or unpaid sales or use tax to a seller that registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the state in accordance with the…

(a) The Secretary of the Department of Finance and Administration may:(1) Certify service providers and automated systems to aid in the administration of sales and use tax collections; and(2) Provide a monetary allowance to the certified service providers, certified automated sys…

(1) The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:(1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and(2) Fo…

The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.

(1) For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows:(1) One (1) member appointed by the President Pro Tempore of the Senate;(2) One (1) member appointed by the Speaker of the House …

(a) The purpose of this section is to set forth a policy to protect the confidentiality rights of all participants in the agreement system and the privacy interests of consumers who deal with model 1 sellers. (b) As used in this section:(1) “Anonymous data” means information that…