2016 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - -- Arkansas Compensating Tax Act of 1949
§ 26-53-121. Registration of vendors -- Out-of-state vendors

Every vendor selling tangible personal property or taxable services for storage, use, distribution, or consumption in this state shall:

(1) Register with the Director of the Department of Finance and Administration;

(2) Provide the location of any and all distribution or sales houses or offices of other places of business in this state; and

(3) Provide such other information as the director may require.