(a) When in the judgment of the Director of the Department of Finance and Administration it is necessary in order to secure the collection of any tax, penalties, or interest due or to become due under this subchapter, the director may negotiate agreements with the tax departments of other states in respect to the collecting, reporting, payment, and enforcement of tax on sales of tangible personal property or taxable services to residents of Arkansas by a retailer maintaining a place of business in the other state.
(b) In consideration of the agreement, the director may make similar agreements for the collecting, reporting, payment, and enforcement of tax as imposed by the other states on sales of tangible personal property or taxable services to residents of other states by retailers maintaining places of business in Arkansas.
Section: 26-53-302 26-53-303 NextLast modified: November 15, 2016