Ark. Code Ann. § 23-17-413
Optional provision of database to vendors
Last amended: 2019Year: 2026Length: 170 words
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. Amended by Act 2019, No. 910,§ 3512, eff. 7/1/2019. Acts 2001, No. 907, § 1.
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.
Amended by Act 2019, No. 910,§ 3512, eff. 7/1/2019.
Acts 2001, No. 907, § 1.
- Public laws referenced
- Pub. L. 106-252