Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-21-101 Title
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This chapter shall be known and may be cited as the “Streamlined Sales Tax Administrative Act”.
Ark. Code Ann. § 26-21-102 Legislative findings and intent
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The Eighty-Fifth 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. § 26-21-103 Definitions
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(1) As used in this chapter:(1) “Agent” means a person appointed by a seller to represent the seller before the State of Arkansas and the other states in the agreement;(2) “Agreement” means the multistate agreement to simplify and modernize sales and use tax administration known …
Ark. Code Ann. § 26-21-104 Seller registration
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(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement. (b) The department shall not use a seller's registration with the online sales and use tax regis…
Ark. Code Ann. § 26-21-105 Taxing jurisdictions
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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.
Ark. Code Ann. § 26-21-106 Relief from certain liability
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(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…
Ark. Code Ann. § 26-21-107 Administration of exemptions — Definition
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(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…
Ark. Code Ann. § 26-21-108 Returns and remittance of funds
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(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…
Ark. Code Ann. § 26-21-109 Customer refund procedures
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(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…
Ark. Code Ann. § 26-21-110 Amnesty for registration
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(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…
Ark. Code Ann. § 26-21-111 Certification and payment of service providers and automated systems
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(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…
Ark. Code Ann. § 26-21-112 Effective date for rate changes
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(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…
Ark. Code Ann. § 26-21-113 Promulgation of rules
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The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.
Ark. Code Ann. § 26-21-114 Governing board
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(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 …
Ark. Code Ann. § 26-21-115 Confidentiality and privacy protections with respect to model 1 sellers — Definitions
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(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…