{"data":{"id":"us-ar/ark.-code-ann.-26-20-107","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-20-107","heading":"Cooperating sovereigns","body":"(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions.\n\n(b) The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.","path":["AR Code","Title 26","Chapter 20"],"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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"54c434a865ec43ef60c52adfe4bfc8ff12de91b5db74f2c9ddeb7d6c353a4f43","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-20-106","next":"us-ar/ark.-code-ann.-26-20-108","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}