State Codes and Statutes

Statutes > Arkansas > Title-26 > Subtitle-2 > Chapter-20 > 26-20-102

26-20-102. Definitions.

As used in this chapter:

(1) "Agreement" means the Streamlined Sales and Use Tax Agreement;

(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;

(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales and use tax functions;

(4) "Director" means the Director of the Department of Finance and Administration;

(5) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;

(6) "Sales tax" means the tax levied under the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq.;

(7) "Seller" means any person making sales, leases or rentals of personal property or services;

(8) "State" means any state of the United States and the District of Columbia; and

(9) "Use tax" means the tax levied under the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.