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Arkansas Amends Statutes to Conform to SST Agreement


SSTP

Arkansas has amended several sales and use tax statutes to conform to the requirements of the Streamlined Sales and Use Tax (SST) Agreement and to make technical changes.  A rate change on a purchase from a printed catalog in which the purchaser computed the tax based on local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of 120 days’ notice by the Director of the Department of Finance and Administration to sellers.  For sales and use tax purposes, a local boundary change will become effective on the first day of a calendar quarter after a minimum of 60 days’ notice by the director to sellers. (Act 538 (H.B. 1461), Laws 2013, effective 90 days after adjournment of the 2013 Legislature)

(04/29/2013)
(New)
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