The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be required of the operators who are in the unique position among retailers in this state of not being able to pass the cost of sales taxes directly on to their customers, and to assure that the State of Arkansas and its cities and counties collect their fair share of taxes from what is almost entirely a cash business.
Section: Previous 26-57-1204 26-57-1205 26-57-1206 26-57-1207 26-57-1208 26-57-1209 26-57-1210 26-57-1211 26-57-1212 26-57-1213 26-57-1214 26-57-1215 26-57-1216 26-57-1217Last modified: November 15, 2016