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2019 Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Subtitle 1 - Public Utilities and Carriers
Chapter 17 - Telephone and Telegraph Companies
Subchapter 4 - Telecommunications Regulatory Reform Act of 2013
§ 23-17-413. Optional Provision of Database to Vendors
Universal Citation: AR Code § 23-17-413 (2019)
In order to assign the place of primary use for mobile telecommunications services pursuant to the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, the Secretary of the Department of Finance and Administration may choose whether to furnish vendors with a database that matches addresses with taxing jurisdictions or to allow vendors to employ an enhanced zip code of at least nine (9) digits in lieu of providing a database.
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