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§ 26-21-115. Confidentiality and privacy protections with respect to model 1 sellers

AR Code § 26-21-115 (2018) (N/A)
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(a) The purpose of this section is to set forth a policy to protect the confidentiality rights of all participants in the agreement system and the privacy interests of consumers who deal with model 1 sellers.

(b) As used in this section:

(1) "Anonymous data" means information that does not identify a person;

(2) "Confidential taxpayer information" means all information that is protected under Arkansas's laws, rules, regulations, and privileges; and

(3) "Personally identifiable information" means information that identifies a person.

(c) With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers.

(d) When any personally identifiable information that has been collected and retained is no longer required for the purposes of verifying the validity of an exemption, the personally identifiable information shall no longer be retained by the Department of Finance and Administration.

(e) When personally identifiable information regarding an individual is retained, the department shall provide reasonable access by such individual to his or her own information in the state's possession and a right to correct any inaccurately recorded information.

(f) If anyone other than the state or a person authorized by this state's law or the agreement seeks to discover personally identifiable information, a reasonable and timely effort to notify the individual indentified in the personally identifiable information of the request shall be made.

(g) The privacy policy in this section is subject to enforcement in the same manner as set out in § 26-18-303.

(h) All laws and rules regarding the collection, use, and maintenance of confidential taxpayer information remain fully applicable and binding.

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§ 26-21-115. Confidentiality and privacy protections with respect to model 1 sellers