{"data":{"id":"us-ar/ark.-code-ann.-26-57-1602","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-1602","heading":"Registration","body":"(a) A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the exempt products and services. (b) A car wash operator that is required to pay a fee under § 26-57-1603 shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use. (c) The electronic registration form provided for in this section shall: (1) Be in the form prescribed by the secretary; and (2) Contain the information required by rules adopted by the secretary to implement this subchapter. Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.\n\n(a) A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the exempt products and services.\n\n(b) A car wash operator that is required to pay a fee under § 26-57-1603 shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use.\n\n(c) The electronic registration form provided for in this section shall: (1) Be in the form prescribed by the secretary; and (2) Contain the information required by rules adopted by the secretary to implement this subchapter.\n\n(1) Be in the form prescribed by the secretary; and\n\n(2) Contain the information required by rules adopted by the secretary to implement this subchapter.","path":["AR Code","Title 26","Chapter 57","Subchapter 16"],"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":"f362c45417bddc3ca1f005e79174ea8cfb7647ce5ce0cce7ffd637cc0cd055fc","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-57-1601","next":"us-ar/ark.-code-ann.-26-57-1603"},"notice":"GroundRules: Original legal text. Not legal advice."}