Arkansas sales tax of tangible personal property from an out-of-state vendor
Arkansas—Sales & Use Taxes—Purchase in Arkansas of tangible personal property from an out-of-state vendor. The Arkansas Department of Finance and Administration Office of Hearings and Appeals has sustained a compensating use tax assessment issued against the taxpayer for a purchase of tangible personal property made from an out-of-state vendor. Under Arkansas law, every person storing, using, distributing, or consuming in the state tangible personal property, specified digital products, a digital code, or taxable services purchased from a vendor will be liable for use tax. Based upon a review of the relevant documents, the items purchased by the taxpayer were tangible personal property. The documents also supported a finding of the sales price of the purchased items as reflected on the Remittance Transfer Receipt provided by the taxpayer.
Arkansas sales tax of tangible personal property from an out-of-state vendor
