Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-1223
Wholesalers to furnish list of retailers
Official textcodeofarrules.arkansas.gov
It shall be the duty of all persons, firms, and corporations and all business establishments of every kind engaged in the wholesale business of selling merchandise in this state to furnish in written form upon request of the Commissioner of Revenue of this state, the name or names of any retailer or retailers or other persons to whom such sales have been made, together with the amount of such sales for any given period, to be used by the commissioner or his or her agents for the purposes of collecting tax as may be due this state.
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In this chapter (40 sections)
- 30-1203 · Sellers required to obtain a permit
- 30-1204 · Cancellation of permit — Automatic expiration of permit
- 30-1205 · [Reserved]
- 30-1206 · Legal opinions issued by the Department of Finance and…
- 30-1207 · Determination of tax due — Sourcing transactions
- 30-1208 · Reports, returns, and remittances
- 30-1209 · Cash basis returns
- 30-1210 · Persons liable for tax and exemptions
- 30-1211 · Record keeping and record retention
- 30-1212 · Assessments
- 30-1213 · Refunds
- 30-1214 · Administrative and judicial remedies
- 30-1215 · Interest accrued on underpayments of tax — Rate
- 30-1216 · Overpayments and refunds — Interest on overpayments and…
- 30-1217 · Discount for prompt payment
- 30-1218 · Penalties
- 30-1219 · Bad checks and acceptance of personal checks
- 30-1220 · Direct payment to the state
- 30-1221 · Transient business required to post bond
- 30-1222 · Business closure
- 30-1223 · Wholesalers to furnish list of retailers
- 30-1224 · Local gross receipts taxes
- 30-1225 · Rebates for qualifying purchases
- 30-1226 · Bundled transactions
- 30-1301 · Purpose
- 30-1302 · Definitions
- 30-1303 · Amount and nature of tax
- 30-1304 · Collection of tax
- 30-1305 · Voluntary seller registration
- 30-1306 · Return and payment of tax
- 30-1307 · [Reserved]
- 30-1308 · Exemption
- 30-1309 · Contractors special rules
- 30-1310 · Local tax
- 30-1311 · Services
- 30-1401 · Purpose
- 30-1402 · Definitions
- 30-1403 · Amount and nature of tax
- 30-1404 · Short-term rental tax
- 30-1405 · Rental vehicle tax