Remote Sellers

Remote Seller

On June 21, 2018, the United States Supreme Court ruled in South Dakota v. Wayfair that on-line and other remote, out-of-state sellers can be required to collect state and local sales and use taxes in those states where the seller does not have a physical presence but where they sell and deliver their products and services.  Arkansas, as a member of the Streamlined Sales Tax Governing Board, has implemented standards and simplifications that will provide assistance to on-line and remote sellers affected by the Supreme Court’s decision as you transition to collecting and reporting Arkansas state and local sales and use taxes.

Working with the Arkansas Department of Finance and Administration

We understand the impact that the Supreme Court’s decision will likely have on your business. The Arkansas Department of Finance and Administration is available to provide assistance and guidance and is available to assist you in your tax collection and reporting responsibilities.

Resources

Contact Information

Definitions

  • A remote seller is an out-of-state seller that has no physical presence in Arkansas

          This page is a work-in-progress.  Information will be added as it becomes available.