Ark. Code § 23-17-413

Current with legislation from 2024 Fiscal and Special Sessions.
Section 23-17-413 - Optional provision of database to vendors

In order to assign the place of primary use for mobile telecommunications services pursuant to the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, the Secretary of the Department of Finance and Administration may choose whether to furnish vendors with a database that matches addresses with taxing jurisdictions or to allow vendors to employ an enhanced zip code of at least nine (9) digits in lieu of providing a database.

Ark. Code § 23-17-413

Amended by Act 2019, No. 910,§ 3512, eff. 7/1/2019.
Acts 2001, No. 907, § 1.