26 CAR § 30-1221. Transient business required to post bond

(a) Every person desiring to engage in business within this state and who does not maintain a permanent business within this state shall be required to obtain a retailer’s permit and post a bond sufficient to cover the anticipated tax liability during the period the business is to operate in this state, not to exceed one (1) year. (b) A bond by a surety company or the assignment of a certificate of deposit in an Arkansas financial institution is acceptable in lieu of a cash bond.