Ark. Code Ann. § 26-53-121 (2020)
Registration of vendors
Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall:
- Register with the Secretary of the Department of Finance and Administration;
- Provide the location of any distribution or sales houses or offices of other places of business in this state; and
- Provide other information as the secretary may require.
History. Acts 1949, No. 487, § 7; A.S.A. 1947, § 84-3107; Acts 1987, No. 27, § 1; 1993, No. 617, § 3; 2003, No. 1273, § 23; 2007, No. 181, § 34; 2017, No. 141, § 51; 2019, No. 910, §§ 3901, 3902.
Amendments. The 2017 amendment inserted “specified digital products, a digital code” in the introductory language; in (2), deleted “and all” before “distribution”; and in (3), deleted “such” before “other”.
The 2019 amendment substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in (1); and substituted “secretary” for “director” in (3).
Effective Dates. Acts 2017, No. 141, § 63, as amended by Acts 2017, No. 596, § 1: “Sections 2 through 61 of this act are effective for tax years beginning on and after January 1, 2018.”
Case Notes
Catalogue Sales.
Where no agency relationship existed between out-of-state mail order school book company and Arkansas teachers, the company's sales of books in Arkansas were not subject to a vendor's use tax. Pledger v. Troll Book Clubs, 316 Ark. 195, 871 S.W.2d 389 (1994).