Registration

(a) A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the exempt products and services. (b) A car wash operator that is required to pay a fee under § 26-57-1603 shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use. (c) The electronic registration form provided for in this section shall: (1) Be in the form prescribed by the secretary; and (2) Contain the information required by rules adopted by the secretary to implement this subchapter. Added by Act 2019, No. 822,§ 24, eff. 10/1/2019. (a) A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the exempt products and services. (b) A car wash operator that is required to pay a fee under § 26-57-1603 shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use. (c) The electronic registration form provided for in this section shall: (1) Be in the form prescribed by the secretary; and (2) Contain the information required by rules adopted by the secretary to implement this subchapter. (1) Be in the form prescribed by the secretary; and (2) Contain the information required by rules adopted by the secretary to implement this subchapter. Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.