(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement. (b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time. (c) When registering, a seller may select one (1) of the following models: (1) Model 1 seller; (2) Model 2 seller; (3) Model 3 seller; or (4) Model 4 seller. Acts 2005, No. 2163, § 1; 2007, No. 181, § 3; 2011, No. 291, § 3. (a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement. (b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time. (c) When registering, a seller may select one (1) of the following models: (1) Model 1 seller; (2) Model 2 seller; (3) Model 3 seller; or (4) Model 4 seller. Acts 2005, No. 2163, § 1; 2007, No. 181, § 3; 2011, No. 291, § 3. (a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement. (b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time. (c) When registering, a seller may select one (1) of the following models: (1) Model 1 seller; (2) Model 2 seller; (3) Model 3 seller; or (4) Model 4 seller. Acts 2005, No. 2163, § 1; 2007, No. 181, § 3; 2011, No. 291, § 3. (a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement. (b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time. (c) When registering, a seller may select one (1) of the following models: (1) Model 1 seller; (2) Model 2 seller; (3) Model 3 seller; or (4) Model 4 seller. (1) Model 1 seller; (2) Model 2 seller; (3) Model 3 seller; or (4) Model 4 seller. Acts 2005, No. 2163, § 1; 2007, No. 181, § 3; 2011, No. 291, § 3.
‹ Prev All Arkansas sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.