Arkansas Code Title 26, Subtitle 2, Chapter 20 - Uniform Sales and Use Tax Administration Act
§ 26-20-101 - Title.
This chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act".
§ 26-20-102 - Definitions.
As used in this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement; (2) "Certified automated system" means software certified jointly by...
§ 26-20-103 - Legislative Finding.
The Eighty-Third General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales...
§ 26-20-104 - Authority to Enter Agreement.
(a) The Director of the Department of Finance and Administration is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement...
§ 26-20-105 - Relationship to State Law.
(a) No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this...
§ 26-20-106 - Agreement Requirements.
The Director of the Department of Finance and Administration shall not enter into the agreement unless it requires each state to abide by the...
§ 26-20-107 - Cooperating Sovereigns.
(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions.(b) The agreement provides a...
§ 26-20-109 - Seller and Third-Party Liability.
(a) (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and...