Chapter

Streamlined Sales Tax Administrative Act

Ark. Code Ann. § 26-21-101— Title
Ark. Code Ann. § 26-21-102— Legislative findings and intent
Ark. Code Ann. § 26-21-103— Definitions
Ark. Code Ann. § 26-21-104— Seller registration
Ark. Code Ann. § 26-21-105— Taxing jurisdictions
Ark. Code Ann. § 26-21-106— Relief from certain liability
Ark. Code Ann. § 26-21-107— Administration of exemptions — Definition
Ark. Code Ann. § 26-21-108— Returns and remittance of funds
Ark. Code Ann. § 26-21-109— Customer refund procedures
Ark. Code Ann. § 26-21-110— Amnesty for registration
Ark. Code Ann. § 26-21-111— Certification and payment of service providers and automated systems
Ark. Code Ann. § 26-21-112— Effective date for rate changes
Ark. Code Ann. § 26-21-113— Promulgation of rules
Ark. Code Ann. § 26-21-114— Governing board
Ark. Code Ann. § 26-21-115— Confidentiality and privacy protections with respect to model 1 sellers — Definitions