GroundRules
Ark. Code Ann. § 26-21-104: Seller registration
Where this section sits in the code
- AR Code
- Title 26
- Chapter 21
(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.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source