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26-20-102. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;
(3) “Certified service provider” means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales and use tax functions;
(4) [Repealed.]
(5) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
(6) “Sales tax” means the tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
(7) “Seller” means any person making sales, leases or rentals of personal property or services;
(8) “State” means any state of the United States and the District of Columbia; and
(9) “Use tax” means the tax levied under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-20-102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-20-102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: dd11ec742aafe3538964a874a301115d12198622ed1f5586613d0c0455acdd0d
Source location: content.xml paragraph 3319
Stored source content
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 the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;
(3) “Certified service provider” means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales and use tax functions;
(4) [Repealed.]
(5) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
(6) “Sales tax” means the tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
(7) “Seller” means any person making sales, leases or rentals of personal property or services;
(8) “State” means any state of the United States and the District of Columbia; and
(9) “Use tax” means the tax levied under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-53-101. This identifies an authority to review, not proof of applicability.