006.05.212-GR-87. DIRECT PAYMENT TO THE STATE:
AR ADC 006.05.212-GR-87Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-87
006.05.212-GR-87. DIRECT PAYMENT TO THE STATE:
B. Direct payment permits may be canceled by the Commissioner at any time whenever the Commissioner determines that the person holding the permit has not complied with the provisions of this rule or that the cancellation would be in the best interests of the collection of the tax. A direct pay permittee is not entitled to any discount for prompt payment of the tax.
D. Direct pay permit holders shall accrue and remit the local tax pursuant to the sourcing rules provided in Ark. Code Ann. §§ 26-52-521, 26-52-522, and GR-76. When direct pay permit holders purchase tangible personal property or taxable services, they must accrue and remit the local tax that applies in the location where the tangible personal property or service is received.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-509
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-87, AR ADC 006.05.212-GR-87
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