§ 26-21-101. Title
This chapter shall be known and may be cited as the “Streamlined Sales Tax Administrative Act”.
§ 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.
§ 26-21-103. 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) […]
§ 26-21-104. Seller registration
(c) When registering, a seller may select one (1) of the following models:
§ 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.
§ 26-21-112. Effective date for rate changes
The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and (2) For a rate decrease, the new rate […]
§ 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 […]