{"data":{"id":"us-ar/ark.-code-ann.-26-21-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-21-104","heading":"Seller registration","body":"(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement. (b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time. (c) When registering, a seller may select one (1) of the following models: (1) Model 1 seller; (2) Model 2 seller; (3) Model 3 seller; or (4) Model 4 seller. Acts 2005, No. 2163, § 1; 2007, No. 181, § 3; 2011, No. 291, § 3.\n\n(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement.\n\n(b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time.\n\n(c) When registering, a seller may select one (1) of the following models: (1) Model 1 seller; (2) Model 2 seller; (3) Model 3 seller; or (4) Model 4 seller.\n\n(1) Model 1 seller;\n\n(2) Model 2 seller;\n\n(3) Model 3 seller; or\n\n(4) Model 4 seller.","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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"e088a0a10f7c6bc683a14299222877fbcde33a637b22c4ca66e4c3a693603f6e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-21-103","next":"us-ar/ark.-code-ann.-26-21-105","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."}