§ 26-52-201 - Permit required. - Arkansas Statutes

26-52-201. Permit required.

(a) It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts tax permit from the Director of the Department of Finance and Administration.

(b) A separate permit for each business location must be obtained from the director.

(c) This permit shall be in addition to all other permits required by the Arkansas Code.

(d) Any taxpayer who engages in business without a permit, or after a permit has been suspended, shall be subject to the provisions and sanctions set forth in the Arkansas Tax Procedure Act, 26-18-101 et seq.

(e) The director is authorized to establish types and classifications of Arkansas gross receipts tax permits, including, not by limitation, special permits for taxpayers whose principal line of business does not include the retail selling of tangible personal property or performing taxable services.