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006.05.212-GR-88. TRANSIENT BUSINESS REQUIRED TO POST BOND:

AR ADC 006.05.212-GR-88Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 212. 2008-3 Gross Receipts Tax Rules
Gross Receipts Tax Rules
Ark. Admin. Code 006.05.212-GR-88
006.05.212-GR-88. TRANSIENT BUSINESS REQUIRED TO POST BOND:
Every person desiring to engage in business within this State and who does not maintain a permanent business within this State, shall be required to obtain a retailer's permit and post a bond sufficient to cover the anticipated tax liability during the period the business is to operate in this State, not to exceed one year. A bond by a surety company or the assignment of a Certificate of Deposit in an Arkansas financial institution is acceptable in lieu of a cash bond.

Credits

AUTHORITY: Ark. Code Ann. ยงยง 17-49-109; 26-52-105; 26-52-201; 26-52-203
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-88, AR ADC 006.05.212-GR-88
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