§ 26-21-101 - Title.
This chapter shall be known and may be cited as the "Streamlined Sales Tax Administrative Act".
§ 26-21-102 - Legislative Findings and Intent.
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...
§ 26-21-103 - Definitions.
As used in this chapter: (1) "Agent" means a person appointed by a seller to represent the seller before the State of Arkansas and...
§ 26-21-104 - Seller Registration.
(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that...
§ 26-21-105 - Taxing Jurisdictions.
The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and...
§ 26-21-106 - Relief From Certain Liability.
(a) Except as provided in subsection (c) of this section, a seller or certified service provider using a database provided by the Department of...
§ 26-21-107 - Administration of Exemptions.
(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,...
§ 26-21-108 - Returns and Remittance of Funds.
(a) The Director of the Department of Finance and Administration shall promulgate rules to provide: (1) An alternative method for making payments if an...
§ 26-21-109 - Customer Refund Procedures.
(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...
§ 26-21-110 - Amnesty for Registration.
(a) The Director of the Department of Finance and Administration shall provide amnesty for uncollected or unpaid sales or use tax to a seller...
§ 26-21-112 - Effective Date for Rate Changes.
The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:...
§ 26-21-113 - Promulgation of Rules.
The Director of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.
§ 26-21-114 - Governing Board.
For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows: (1)...