Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-1305
Voluntary seller registration
Official textcodeofarrules.arkansas.gov
# (a)
A vendor that has no legal requirement to register in Arkansas may register electronically through an online registration system at www.streamlinedsalestax.orgwww.streamlinedsalestax.org.
# (b)
A vendor that registers electronically is not required to provide a written signature and is permitted to register through an agent.
# (c)
A vendor may cancel its registration under the online registration system at any time.
# (d)
Cancellation does not relieve the vendor of its liability for remitting the proper tax collected.
Source: view the official text
In this chapter (40 sections)
- 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
- 30-1406 · Long-term rental vehicle tax
- 30-1407 · Tourism tax