Amazon.com has entered into a voluntary sales tax collection agreement with the state of Arkansas. Amazon will begin collecting Arkansas sales tax on its sales to Arkansas consumers and businesses beginning March 1, 2017. Arkansas currently has two proposed bills pertaining to remote sellers pending approval. S.B. 140 is an economic nexus bill that would require out-of-state sellers making more than $100,000 in sales or 200 or more transactions in Arkansas to register and collect the state sales tax. H.B. 1388 would enforce use tax notice and reporting requirements on out-of-state sellers. These bills are pending in the state legislature. We’ll update as action occurs. (Statement on Amazon’s Decision to Collect Sales Tax in Arkansas Starting in March, Arkansas Governor Hutchinson, February 10, 2017)