{"data":{"id":"us-ar/ark.-code-ann.-26-21-102","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-21-102","heading":"Legislative findings and intent","body":"The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.","path":["AR Code","Title 26","Chapter 21"],"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":"48d6b2f65b98ec6e22f986f597eea684c5e8a29e541fa9d8cc57d14b3951217d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-21-101","next":"us-ar/ark.-code-ann.-26-21-103"},"notice":"GroundRules: Original legal text. Not legal advice."}