Arkansas § 26-21-104 Seller registration

Arkansas Statutes

§ 26-21-104 — Seller registration

Arkansas § 26-21-104

Title26

This text of Arkansas § 26-21-104 (Seller registration) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-21-104 (2026).

Text

(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.

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(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.