Sellers required to obtain a permit

# (a)

# (1)

Every person liable to remit the tax or make a return or report for the purpose of claiming any exemption from the payment of the tax levied by Arkansas Code § 26-52-101 et seq., shall make application for a permit on forms prescribed by the Commissioner of Revenue.

# (2)

The permit application must be completed in all relevant respects and must be signed by the person making application for the permit or an authorized agent of the person making application for the permit.

# (3)

If an agent makes application for a permit on behalf of his or her principal, a copy of the document authorizing him or her to act on behalf of his or her principal must be attached to the application.

# (4)

A separate permit for each business location in Arkansas must be obtained.

# (b)

Each application shall be accompanied by a nonrefundable fee of fifty dollars ($50.00).

# (c)

Failure to obtain a permit may subject a person making sales of tangible personal property or taxable services to either criminal or civil sanctions, or both, as provided by law.

# (d)

# (1)

Every permit obtained must be surrendered to the Sales and Use Tax Section of the Revenue Division of the Department of Finance and Administration upon the discontinuance of business at any location for which the permit was issued.

# (2)

Failure to surrender the permit in such instances shall constitute sufficient cause to subsequently refuse the person a permit required by this part.