(a) All licensees under this subchapter within ten (10) days of the date of purchase or lease of any amusement device upon which an annual privilege tax is levied by the state shall furnish the Director of the Department of Finance and Administration with a copy of the invoice or lease agreement, showing the description and serial number of the amusement device and evidence that the Arkansas sales tax has been paid.
(b) In the event that the amusement device was purchased or leased from outside the state, the invoice or lease agreement shall be accompanied by the appropriate form and a check or money order for the state compensating tax.
Section: Previous 26-57-408 26-57-409 26-57-410 26-57-411 26-57-412 26-57-413 26-57-414 26-57-415 26-57-416 26-57-417 26-57-418 26-57-419 26-57-420 26-57-421 NextLast modified: November 15, 2016