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26-50-102. Wholesaler to furnish list of retailers.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-50-102. Wholesaler to furnish list of retailers.
(a)(1) It shall be the duty of all persons, firms, and corporations, and all business establishments of every kind engaged in the wholesale business of selling merchandise in this state to furnish, upon the request in writing of the Secretary of the Department of Finance and Administration of this state, the names of any retailers or other persons to whom sales have been made, together with the amount of the sales for any given period, to be used by the secretary or his or her agents for the purposes of collecting the gross receipts, use, or other tax as may be due this state, but for no other purpose.
(2) The information provided for shall be furnished to the secretary within thirty (30) days.
(3) The authority given in this subsection is in addition to any and all authority existing by reason of any statute of this state.
(b) Any wholesale concern selling merchandise in this state failing and refusing to give the information in writing, as requested by the secretary, is declared to be liable for any and all tax and penalty found to be due by the retailer for such period of time as is determined by the secretary in event the tax is not collectible from the retailer.
(c) The provisions of this section shall apply to out-of-state wholesalers, their agents, solicitors, salespersons, or collectors. Any person, firm, corporation, solicitor, salesperson, agent, or collector who fails, neglects, or refuses to give the information so requested, in addition to being liable for tax and penalty found due, shall be guilty of aiding in evasion of the payment of such tax and, upon conviction in any court of this state, shall be fined in any sum not less than fifty dollars ($50.00) nor more than one thousand dollars ($1,00
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-50-102
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:26-50-102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 08f606ac3b01dcee33339b7183758c76ca8d1a7b7648697900c8932c866eefc4
Source location: content.xml paragraph 11003
Stored source content
26-50-102. Wholesaler to furnish list of retailers.
(a)(1) It shall be the duty of all persons, firms, and corporations, and all business establishments of every kind engaged in the wholesale business of selling merchandise in this state to furnish, upon the request in writing of the Secretary of the Department of Finance and Administration of this state, the names of any retailers or other persons to whom sales have been made, together with the amount of the sales for any given period, to be used by the secretary or his or her agents for the purposes of collecting the gross receipts, use, or other tax as may be due this state, but for no other purpose.
(2) The information provided for shall be furnished to the secretary within thirty (30) days.
(3) The authority given in this subsection is in addition to any and all authority existing by reason of any statute of this state.
(b) Any wholesale concern selling merchandise in this state failing and refusing to give the information in writing, as requested by the secretary, is declared to be liable for any and all tax and penalty found to be due by the retailer for such period of time as is determined by the secretary in event the tax is not collectible from the retailer.
(c) The provisions of this section shall apply to out-of-state wholesalers, their agents, solicitors, salespersons, or collectors. Any person, firm, corporation, solicitor, salesperson, agent, or collector who fails, neglects, or refuses to give the information so requested, in addition to being liable for tax and penalty found due, shall be guilty of aiding in evasion of the payment of such tax and, upon conviction in any court of this state, shall be fined in any sum not less than fifty dollars ($50.00) nor more than one thousand dollars ($1,000) for each offense.
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