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2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 21 - Streamlined Sales Tax Administrative Act
§ 26-21-111. Certification and payment of service providers and automated systems
Universal Citation:
AR Code § 26-21-111 (2017)
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- (a) The Director of the Department of Finance and Administration may:
- (1) Certify service providers and automated systems to aid in the administration of sales and use tax collections; and
- (2) Provide a monetary allowance to the certified service providers, certified automated systems, and to sellers that do not have a requirement to register to collect the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
- (b)
- (1) A certified service provider or model 2 seller using a certified automated system is not liable to the State of Arkansas or its local jurisdictions for charging and collecting the incorrect amount of sales or use tax.
- (2) The relief from liability provided in this section is not available to a certified service provider or model 2 seller that has incorrectly classified an item or transaction into a product category certified by the state.
- (3)
- (A) If the Department of Finance and Administration determines that an item or transaction is incorrectly classified as to its taxability, it shall notify the certified service provider or model 2 seller of the incorrect classification.
- (B) The certified service provider or model 2 seller shall have ten (10) days to revise the classification after receipt of the notice.
- (C) Upon the expiration of ten (10) days, the certified service provider or model 2 seller is liable for the failure to collect the correct amount of sales or use tax due.
- (c) A certified service provider has the same relief from liability as sellers provided in § 26-21-107.
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