Browse Arkansas Code titles and sections
26-57-1217. Purpose.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1217. Purpose.
The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be required of the operators who are in the unique position among retailers in this state of not being able to pass the cost of sales taxes directly on to their customers, and to assure that the State of Arkansas and its cities and counties collect their fair share of taxes from what is almost entirely a cash business.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1217
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:26-57-1217
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 698094e75aea57c5c63e704d04fa44df7c7ebc1aa1dd9de4bd91a9393967b2fb
Source location: content.xml paragraph 28836
Stored source content
26-57-1217. Purpose.
The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be required of the operators who are in the unique position among retailers in this state of not being able to pass the cost of sales taxes directly on to their customers, and to assure that the State of Arkansas and its cities and counties collect their fair share of taxes from what is almost entirely a cash business.
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