Ark. Code Ann. § 26-53-123: Liability for tax

(a) Every person storing, using, distributing, or consuming in this state tangible personal property, specified digital products, a digital code, or taxable services purchased from a vendor shall be liable for the tax imposed by this subchapter, and the liability shall not be extinguished until the tax has been paid to this state.

(b) However, a receipt from a vendor authorized by the Secretary of the Department of Finance and Administration under such rules as he or she may prescribe to collect the tax imposed given to the purchaser in accordance with the provisions of §§ 26-53-121 and 26-53-122 shall be sufficient to relieve the purchaser from further liability for the tax to which the receipt may refer.