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26-21-104. Seller registration.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-21-104. Seller registration.
(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement.(b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time.
(c) When registering, a seller may select one (1) of the following models:
(1) Model 1 seller;
(2) Model 2 seller;
(3) Model 3 seller; or
(4) Model 4 seller.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-21-104
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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Record provenance
Stable record: arkansas_code:legal_authorities:26-21-104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9a8bd1715409134b295227c333152802403f8691f3e192b14b05a949c8450e27
Source location: content.xml paragraph 3487
Stored source content
26-21-104. Seller registration.
(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement.(b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time.
(c) When registering, a seller may select one (1) of the following models:
(1) Model 1 seller;
(2) Model 2 seller;
(3) Model 3 seller; or
(4) Model 4 seller.
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