Browse Arkansas Code titles and sections
26-21-111. Certification and payment of service providers and automated systems.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-21-111. Certification and payment of service providers and automated systems.
(a) The Secretary of the Department of Finance and Administration may:
(1) Certify service providers and automated systems to aid in the administration of sales and use tax collections; and
(2) Provide a monetary allowance to the certified service providers, certified automated systems, and to sellers that do not have a requirement to register to collect the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(b)(1) A certified service provider or model 2 seller using a certified automated system is not liable to the State of Arkansas or its local jurisdictions for charging and collecting the incorrect amount of sales or use tax.
(2) The relief from liability provided in this section is not available to a certified service provider or model 2 seller that has incorrectly classified an item or transaction into a product category certified by the state.
(3)(A) If the Department of Finance and Administration determines that an item or transaction is incorrectly classified as to its taxability, it shall notify the certified service provider or model 2 seller of the incorrect classification.
(B) The certified service provider or model 2 seller shall have ten (10) days to revise the classification after receipt of the notice.
(C) Upon the expiration of ten (10) days, the certified service provider or model 2 seller is liable for the failure to collect the correct amount of sales or use tax due.
(c) A certified service provider has the same relief from liability as sellers provided in § 26-21-107.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-21-111
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-21-111
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 72fb422c0927f644c6cd85aae179967e15a5431cda09ac3cdbf4629f7ed8ef4b
Source location: content.xml paragraph 3590
Stored source content
26-21-111. Certification and payment of service providers and automated systems.
(a) The Secretary of the Department of Finance and Administration may:
(1) Certify service providers and automated systems to aid in the administration of sales and use tax collections; and
(2) Provide a monetary allowance to the certified service providers, certified automated systems, and to sellers that do not have a requirement to register to collect the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(b)(1) A certified service provider or model 2 seller using a certified automated system is not liable to the State of Arkansas or its local jurisdictions for charging and collecting the incorrect amount of sales or use tax.
(2) The relief from liability provided in this section is not available to a certified service provider or model 2 seller that has incorrectly classified an item or transaction into a product category certified by the state.
(3)(A) If the Department of Finance and Administration determines that an item or transaction is incorrectly classified as to its taxability, it shall notify the certified service provider or model 2 seller of the incorrect classification.
(B) The certified service provider or model 2 seller shall have ten (10) days to revise the classification after receipt of the notice.
(C) Upon the expiration of ten (10) days, the certified service provider or model 2 seller is liable for the failure to collect the correct amount of sales or use tax due.
(c) A certified service provider has the same relief from liability as sellers provided in § 26-21-107.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-21-107. Administration of exemptions — Definition.
(a) The Department of Finance and Administration shall administer use-based exemptions and entity-based exemptions when practicable through a direct pay permit, an exemption certificate, or another means that does not burden sellers.
(b)(1) A seller that follows the exemption requirements as prescribed by the Secretary of the Department of Finance and Administration shall be relieved from any tax otherwise applicable if it is determined that the purchaser improperly claimed an exemption.
(2) If it is determined that the purchaser improperly claimed an exemption, the department shall hold the purchaser liable for the nonpayment of tax.
(3) The relief from liability provided in subdivision (b)(1) of this section does not apply to a seller that:
(A) Fraudulently fails to collect the sales or use tax;
(B) Solicits a purchaser to participate in the unlawful claim of an exemption; or
(C) Accepts an exemption certificate from a purchaser claiming an entity-based exemption when:
(i) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and
(ii) The state where that location resides provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in that state.
(4)(A) A seller may obtain a fully completed exemption certificate or capture the relevant data elements required by the department within ninety (90) days after the date of sale.
(B)(i) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-21-107
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 26-21-107. This identifies an authority to review, not proof of applicability.
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.