26 CAR § 200-209. Definition of invoice

(a) The term “invoice”, as used in Arkansas Code § 26-57-213, is defined as “documentation, contemporaneously made with the sale or purchase, sufficient to show an itemized list of the merchandise shipped, purchased or sold, with the quantity and prices charged”. (b) For wholesale sales, the invoice must contain the name or other identifying information of the seller and the purchaser. (c) For purchases by a retailer, the invoice and/or sales receipt must contain the name or other identifying information of the seller. (d) For sales by a retailer to consumers, the invoice need not contain the name or other identifying information of the purchaser.