Arkansas § 26-57-1602 Registration

Arkansas Statutes

§ 26-57-1602 — Registration

Arkansas § 26-57-1602

Title26

This text of Arkansas § 26-57-1602 (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. § 26-57-1602 (2026).

Text

(a)A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the exempt products and services.

(b)A car wash operator that is required to pay a fee under § 26-57-1603 shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use.

(c)The electronic registration form provided for in this section shall:

(1)Be in the form prescribed by the secretary; and (2) Contain the information required by rule

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(a) A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the exempt products and services. (b) A car wash operator that is required to pay a fee under § 26-57-1603 shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use. (c) The electronic registration form provided for in this section shall: (1) Be in the form prescribed by the secretary; and (2) Contain the information required by rules adopted by the secretary to implement this subchapter.