Arkansas Code

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Chapter 21 Streamlined Sales Tax Administrative Act

• Section26-21-101. Title.
• Section26-21-102. Legislative findings and intent.
• Section26-21-103. Definitions.
• Section26-21-104. Seller registration.
• Section26-21-105. Taxing jurisdictions.
• Section26-21-106. Relief from certain liability.
• Section26-21-107. Administration of exemptions — Definition.
• Section26-21-108. Returns and remittance of funds.
• Section26-21-109. Customer refund procedures.
• Section26-21-110. Amnesty for registration.
• Section26-21-111. Certification and payment of service providers and automated systems.
• Section26-21-112. Effective date for rate changes.
• Section26-21-113. Promulgation of rules.
• Section26-21-114. Governing board.
• Section26-21-115. Confidentiality and privacy protections with respect to model 1 sellers — Definitions.