Arkansas Code Title 26, Subtitle 5, Chapter 57, Subchapter 10 - Vending Devices Sales Tax

• § 26-57-1001 - Definitions.
  As used in this subchapter: (1) "Director" means the Director of the Department of Finance and Administration or his or her authorized agents; (2)...
• § 26-57-1002 - Registration -- Records -- Amount of Tax.
  (a) Any person who sells tangible personal property through vending devices may elect to register with the Director of the Department of Finance and...
• § 26-57-1003 - Election Not to Register.
  (a) Any person selling tangible personal property through a vending device, and who elects not to register as a vending device operator, shall: (1)...
• § 26-57-1004 - Identification of Taxpayer -- Presumption of Nonpayment.
  (a) All persons who sell tangible personal property through vending devices shall affix the name and identification number, if any, of the person responsible...
• § 26-57-1005 - Disposition of Revenues.
  (a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as...

Last modified: November 15, 2016