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2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 21 - Streamlined Sales Tax Administrative Act
§ 26-21-102. Legislative findings and intent
Universal Citation:
AR Code § 26-21-102 (2017)
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The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
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