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§ 26-21-113. Promulgation of rules

The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.

§ 26-21-114. Governing board

For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows: (1) One (1) member appointed by the President Pro Tempore of the Senate; (2) One (1) member appointed by the Speaker of the House of Representatives; (3) One (1) member appointed by […]

§ 26-21-102. Legislative findings and intent

The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

§ 26-18-707. Extension of comity

The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.

§ 26-21-103. Definitions

As used in this chapter: (1) “Agent” means a person appointed by a seller to represent the seller before the State of Arkansas and the other states in the agreement; (2) “Agreement” means the multistate agreement to simplify and modernize sales and use tax administration known as the “Streamlined Sales and Use Tax Agreement”; (3) […]

§ 26-18-805. Basis for evaluation of employees

The Secretary of the Department of Finance and Administration shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or (2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.

§ 26-21-105. Taxing jurisdictions

The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.