(a) (1) (A) Every vendor making a sale of tangible personal property, specified digital products, a digital code, or taxable services directly or indirectly for the purpose of storage, use, distribution, or consumption in this state shall collect the tax from the purchaser and give a receipt for the tangible personal property, specified digital products, digital code, or taxable services.
(B) Subdivision (a)(1)(A) of this section includes all out-of-state vendors who deliver merchandise and taxable services into Arkansas in their own conveyance when such merchandise or services will be stored, used, distributed, or consumed within this state.
(C) The sale of tangible personal property, specified digital products, a digital code, or taxable services shall be sourced according to §§ 26-52-521 -- 26-52-523.
(2) The required amount of the tax collected by the vendor from the purchaser shall be displayed separately upon the check, sales slip, bill, receipt, or other evidence of sale.
(3) The processing of orders electronically, by fax, telephone, the Internet, or other electronic ordering process, or the processing of orders by non-electronic means, by mail order, fax, telephone, or otherwise, does not relieve a vendor of responsibility for collection of the tax from the purchaser if both the following conditions exist:
(A) The vendor holds a substantial ownership interest, directly or through a subsidiary, in a retailer maintaining sales locations in Arkansas or is owned in whole or in substantial part by a retailer or by a parent or subsidiary of the retailer; and
(B) The vendor sells the same or a substantially similar line of products as the Arkansas retailer under the same or a substantially similar business name, or the facilities or employees of the Arkansas retailer are used to advertise or promote sales by the vendor to Arkansas purchasers.
(4) As used in this section, "substantial ownership interest" in an entity means that degree of ownership of equity interests in an entity that is not less than that degree of ownership specified by 26 U.S.C. § 267, as in effect on January 1, 2001, with respect to a person other than a director or officer.
(b) Nothing in this section shall be construed to repeal any exemption from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or this subchapter.
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