The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Ark. Code Ann. § 26-21-102
Legislative findings and intent
Known as the Streamlined Sales Tax Administrative Act
The act spans §§ 26-21-101 to 26-21-115 (15 sections).
Acts 2005, No. 2163, § 1.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.