The Arkansas Department of Finance and Administration (DFA) has issued a letter opinion regarding the filing obligations of marketplace sellers who make sales only through a marketplace facilitator. The DFA states that a seller who transacts entirely as a marketplace seller is not required to obtain a sales tax license. Because the marketplace facilitator collects the tax on all of the marketplace seller’s sales, the seller would not have to report sales in any given month. Therefore, the marketplace seller is not required to obtain a gross receipts tax permit or file sales tax returns. If a seller becomes otherwise responsible for collecting sales tax in the future, they will need to first receive an Arkansas gross receipts tax permit and file all required sales tax returns. For more information on Arkansas’s marketplace nexus provisions, visit Arkansas Enacts Economic and Marketplace Nexus Legislation. For in-depth coverage of Arkansas’s marketplace facilitator provisions, check out our news item. (Opinion Number 20200416, Arkansas Department of Finance and Administration, May 15, 2020)