Browse Arkansas Code titles and sections
26-52-203. Fee deposit or bond required.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-203. Fee deposit or bond required.
(a) The Secretary of the Department of Finance and Administration shall require prior to the issuance of any new Arkansas gross receipts tax permit the payment of a nonrefundable fee of fifty dollars ($50.00), which shall be remitted with each new application for a permit.
(b) All persons doing a retail business in this state, which business is subject to the provisions of this chapter, who do not have a permanent domicile in this state, shall make a sufficient cash deposit or sufficient bond with the secretary to cover their annual sales tax before doing business in this state or before receiving a permit to do business in this state as provided in § 26-52-201.
(c) All revenues derived from the fees imposed by this section shall be deposited into the State Treasury as nonrevenue receipts credited to the State Central Services Fund for use by the Revenue Division of the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-203
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:26-52-203
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c5c1ccff3939808ad4c1d2e5669c296e5c731b43d49af7fa696bc5ff11eaafe2
Source location: content.xml paragraph 17876
Stored source content
26-52-203. Fee deposit or bond required.
(a) The Secretary of the Department of Finance and Administration shall require prior to the issuance of any new Arkansas gross receipts tax permit the payment of a nonrefundable fee of fifty dollars ($50.00), which shall be remitted with each new application for a permit.
(b) All persons doing a retail business in this state, which business is subject to the provisions of this chapter, who do not have a permanent domicile in this state, shall make a sufficient cash deposit or sufficient bond with the secretary to cover their annual sales tax before doing business in this state or before receiving a permit to do business in this state as provided in § 26-52-201.
(c) All revenues derived from the fees imposed by this section shall be deposited into the State Treasury as nonrevenue receipts credited to the State Central Services Fund for use by the Revenue Division of the Department of Finance and Administration.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-201. Permit required.
(a) It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts tax permit from the Secretary of the Department of Finance and Administration.
(b) A separate permit for each business location must be obtained from the secretary.
(c) This permit shall be in addition to all other permits required by this Code.
(d) Any taxpayer who engages in business without a permit, or after a permit has been suspended, shall be subject to the provisions and sanctions set forth in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(e) The secretary is authorized to establish types and classifications of Arkansas gross receipts tax permits, including without limitation special permits for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-201
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 26-52-201. This identifies an authority to review, not proof of applicability.