Ark. Code Ann. § 26-53-121: Registration of vendors

Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall:

(1) Register with the Secretary of the Department of Finance and Administration;

(2) Provide the location of any distribution or sales houses or offices of other places of business in this state; and

(3) Provide other information as the secretary may require.