For Immediate Release
February 4, 2002
ARKANSAS REMINDS IN-STATE RETAILERS OF AFFILIATED
REMOTE SELLERS COLLECTION RESPONSIBILITIES
The Arkansas Department of Finance and Administration has
put its in-state retailers on alert, reminding them that an affiliated
remote seller will be required to collect, report, and pay use tax on
sales into Arkansas, if certain criteria, as stipulated in House Bill
1440, are met. Under this Bill, effective January 1, 2002, an out-of-state
vendor is responsible for collecting Arkansas use tax from its in-state
customers if the vendor is affiliated with a retailer located in Arkansas
and:
- the out-of-state vendor sells the same or similar line
of products as the Arkansas retailer, under the same or substantially
similar business name, or
- the employees or facilities of the Arkansas retailer are used to advertise or promote sales by the out-of-state vendor to in-state purchasers.
If you would like additional information or have any questions, please contact J. Lynne Fontana, Regional Vice President - Sales & Use Tax Group at (281) 578-3700. E-mail lfontana@thesaltgroup.com
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