{"data":{"id":"us-ar/ark.-code-ann.-23-17-413","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-17-413","heading":"Optional provision of database to vendors","body":"In order to assign the place of primary use for mobile telecommunications services pursuant to the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, the Secretary of the Department of Finance and Administration may choose whether to furnish vendors with a database that matches addresses with taxing jurisdictions or to allow vendors to employ an enhanced zip code of at least nine (9) digits in lieu of providing a database.","path":["AR Code","Title 23","Chapter 17","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"812321cde227ae033f4517055c2b2fd33c2bedd2fe416e34c5a35865b1a1b125","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-17-412","next":"us-ar/ark.-code-ann.-23-17-414"},"notice":"GroundRules: Original legal text. Not legal advice."}