Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-88 - TRANSIENT BUSINESS REQUIRED TO POST BOND
Universal Citation: AR Admin Rules 006.05.06-005-GR-88
Current through Register Vol. 49, No. 9, September, 2024
Every person desiring to engage in business within this State and who does not maintain a permanent business within this State, shall be required to obtain a retailer's permit and post a bond sufficient to cover the anticipated tax liability during the period the business is to operate in this State, not to exceed one year A bond by a surety company or the assignment of a Certificate of Deposit in an Arkansas financial institution is acceptable in lieu of a cash bond.
Ark. Code Ann. §§ 17-49-109; 26-52-105; 26-52-201; 26-52-203
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