The Arkansas Department of Finance and Administration (DFA) has issued guidance regarding the taxability of services provided virtually. The individual requesting guidance provides virtual services including bookkeeping, project management, business analysis, email management, research and customer service. Per the DFA, these services are not specifically enumerated services subject to Arkansas sales tax. Therefore, the services are not subject to tax, regardless of whether they are performed virtually or in-person, and the service provider is not required to register and file sales tax returns. (Opinion No. 20190916, Arkansas Department of Finance and Administration)