Browse Arkansas Code titles and sections
26-53-123. Liability for tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-123. Liability for tax.
(a) Every person storing, using, distributing, or consuming in this state tangible personal property, specified digital products, a digital code, or taxable services purchased from a vendor shall be liable for the tax imposed by this subchapter, and the liability shall not be extinguished until the tax has been paid to this state.
(b) However, a receipt from a vendor authorized by the Secretary of the Department of Finance and Administration under such rules as he or she may prescribe to collect the tax imposed given to the purchaser in accordance with the provisions of §§ 26-53-121 and 26-53-122 shall be sufficient to relieve the purchaser from further liability for the tax to which the receipt may refer.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-123
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:26-53-123
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3787131d176dd21b91996ebc4f5cad81f024011f955fc9abe374c6e5f9300e3e
Source location: content.xml paragraph 21679
Stored source content
26-53-123. Liability for tax.
(a) Every person storing, using, distributing, or consuming in this state tangible personal property, specified digital products, a digital code, or taxable services purchased from a vendor shall be liable for the tax imposed by this subchapter, and the liability shall not be extinguished until the tax has been paid to this state.
(b) However, a receipt from a vendor authorized by the Secretary of the Department of Finance and Administration under such rules as he or she may prescribe to collect the tax imposed given to the purchaser in accordance with the provisions of §§ 26-53-121 and 26-53-122 shall be sufficient to relieve the purchaser from further liability for the tax to which the receipt may refer.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-121. Registration of vendors.
Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall:
(1) Register with the Secretary of the Department of Finance and Administration;
(2) Provide the location of any distribution or sales houses or offices of other places of business in this state; and
(3) Provide other information as the secretary may require.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-121
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 26-53-121. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-122. Agents furnished statements of compliance.
Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall furnish all agents with a statement to the effect that the agent's principal has been and is complying with the provisions of this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-122
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 26-53-122. This identifies an authority to review, not proof of applicability.