006.05.212-GR-72. SELLERS REQUIRED TO OBTAIN A PERMIT:
AR ADC 006.05.212-GR-72Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-72
006.05.212-GR-72. SELLERS REQUIRED TO OBTAIN A PERMIT:
A. Every person liable to remit the tax or make a return or report for the purpose of claiming any exemption from the payment of the tax levied by Ark. Code Ann. § 26-52-101 et seq. shall make application for a permit on forms prescribed by the Commissioner. The permit application must be completed in all relevant respects and must be signed by the person making application for the permit or an authorized agent of the person making application for the permit. If an agent makes application for a permit on behalf of his principal, a copy of the document authorizing him to act on behalf of his principal must be attached to the application. A separate permit for each business location in Arkansas must be obtained.
D. Every permit obtained must be surrendered to the Department of Finance and Administration, Revenue Division, Sales and Use Tax Section upon the discontinuance of business at any location for which the permit was issued. Failure to surrender the permit in such instances shall constitute sufficient cause to subsequently refuse the person a permit required by these rules.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-201 et seq.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-72, AR ADC 006.05.212-GR-72
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