A. The Commissioner may permit a consumer to accrue and remit the tax directly to the Commissioner instead of having such tax collected and paid by the seller. In order to obtain a direct payment number, the consumer must show and certify the following:

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.

C. The tax will be remitted directly by a direct pay permit holder to the Commissioner. A use vendor or sales tax retailer selling to the holder of a valid direct pay permit is not responsible for the collection 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.