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Code of Arkansas Rules Title 26 — Taxation

26 CAR § 30-1221

Transient business required to post bond

Official textcodeofarrules.arkansas.gov

# (a)

Every person desiring to engage in business within this state and who does not maintain a permanent business within this state shall be required to obtain a retailer’s permit and post a bond sufficient to cover the anticipated tax liability during the period the business is to operate in this state, not to exceed one (1) year.

# (b)

A bond by a surety company or the assignment of a certificate of deposit in an Arkansas financial institution is acceptable in lieu of a cash bond.

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In this chapter (40 sections)
  1. 30-1201 · Sales to credit unions
  2. 30-1202 · Tax collected by seller — Prohibited practice — Tax due on…
  3. 30-1203 · Sellers required to obtain a permit
  4. 30-1204 · Cancellation of permit — Automatic expiration of permit
  5. 30-1205 · [Reserved]
  6. 30-1206 · Legal opinions issued by the Department of Finance and…
  7. 30-1207 · Determination of tax due — Sourcing transactions
  8. 30-1208 · Reports, returns, and remittances
  9. 30-1209 · Cash basis returns
  10. 30-1210 · Persons liable for tax and exemptions
  11. 30-1211 · Record keeping and record retention
  12. 30-1212 · Assessments
  13. 30-1213 · Refunds
  14. 30-1214 · Administrative and judicial remedies
  15. 30-1215 · Interest accrued on underpayments of tax — Rate
  16. 30-1216 · Overpayments and refunds — Interest on overpayments and…
  17. 30-1217 · Discount for prompt payment
  18. 30-1218 · Penalties
  19. 30-1219 · Bad checks and acceptance of personal checks
  20. 30-1220 · Direct payment to the state
  21. 30-1221 · Transient business required to post bond
  22. 30-1222 · Business closure
  23. 30-1223 · Wholesalers to furnish list of retailers
  24. 30-1224 · Local gross receipts taxes
  25. 30-1225 · Rebates for qualifying purchases
  26. 30-1226 · Bundled transactions
  27. 30-1301 · Purpose
  28. 30-1302 · Definitions
  29. 30-1303 · Amount and nature of tax
  30. 30-1304 · Collection of tax
  31. 30-1305 · Voluntary seller registration
  32. 30-1306 · Return and payment of tax
  33. 30-1307 · [Reserved]
  34. 30-1308 · Exemption
  35. 30-1309 · Contractors special rules
  36. 30-1310 · Local tax
  37. 30-1311 · Services
  38. 30-1401 · Purpose
  39. 30-1402 · Definitions
  40. 30-1403 · Amount and nature of tax
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