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-90 - WHOLESALERS TO FURNISH LIST OF RETAILERS
Universal Citation: AR Admin Rules 006.05.06-005-GR-90
Current through Register Vol. 49, No. 9, September, 2024
It shall be the duty of all persons, firms and corporations, and all business establishments of every kind, engaged in the wholesale business of selling merchandise in this state, to furnish in written form upon request of the Commissioner of this state, the name or names of any retailer or retailers, or other persons to whom such sales have been made, together with the amount of such sales for any given period, to be used by the Commissioner or his agents, for the purposes of collecting tax as may be due this state.
Ark. Code Ann. § 26-52-105
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