§ 26-21-111 - Certification and payment of service providers and automated systems. - Arkansas Statutes

26-21-111. Certification and payment of service providers and automated systems.

The Director of the Department of Finance and Administration may:

(1) Certify service providers and automated systems to aid in the administration of sales and use tax collections;

(2) Provide a monetary allowance to the certified service providers, certified automated systems, and to sellers that do not have a requirement to register to collect the gross receipts tax levied by the Arkansas Gross Receipts Tax Act of 1941, 26-52-101 et seq. or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.; and

(3) Promulgate rules concerning the review and approval of certified automated system software and the relief from liability for certified service providers and certified automated systems that were relying on the certification provided by the Department of Finance and Administration.