{"data":{"id":"us-ar/ark.-code-ann.-26-53-121","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-121","heading":"Registration of vendors","body":"Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall:\n\n(1) Register with the Secretary of the Department of Finance and Administration;\n\n(2) Provide the location of any distribution or sales houses or offices of other places of business in this state; and\n\n(3) Provide other information as the secretary may require.","path":["AR Code","Title 26","Chapter 53","Subchapter 1"],"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":"c9e193ee154c0b5884790b749577a3ad1daf141296ddf65685ecd94dd707ff57","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-120","next":"us-ar/ark.-code-ann.-26-53-122","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."}