# Ark. Code Ann. § 26-52-111: Remote sellers and marketplace facilitators > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-111 ## Section - **Citation:** Ark. Code Ann. § 26-52-111 - **Heading:** Remote sellers and marketplace facilitators - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 26 / Chapter 52 / Subchapter 1 / Section 26-52-111 ## Text (a) A remote seller or a marketplace facilitator that sells or facilitates the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas shall collect and remit the applicable sales tax levied under this chapter or the applicable compensating use tax levied under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., if in the previous calendar year or in the current calendar year, the remote seller or the marketplace facilitator had aggregate sales of tangible personal property, taxable services, digital codes, or specified digital products subject to Arkansas sales or use tax within this state or delivered to locations within this state exceeding: (1) One hundred thousand dollars ($100,000); or (2) Two hundred (200) transactions. (b) A sale made through a marketplace facilitator: (1) Is a sale of the marketplace facilitator for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section; and (2) Is not a sale of the marketplace seller for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section. (c) The requirement to collect and remit sales or use tax under this section shall not be applied retroactively. (d) This section does not affect or impair the: (1) Obligation of a purchaser in this state to remit use tax on any applicable transaction in which the seller does not collect and remit sales or use tax; (2) Obligation of a seller, when the seller is transacting business in the state and a point-of-sale tax is collected on the transaction, to remit all state and local taxes on any applicable transaction in which the seller provides goods or furnishes services within the state; or (3) Ability of a state entity to immediately collect the taxes described in subdivision (d)(2) of this section. (e) (1) The Department of Finance and Administration shall audit a marketplace facilitator solely for sales made by marketplace sellers and facilitated by the marketplace facilitator. (2) The department shall not audit marketplace sellers for sales facilitated by a marketplace facilitator except to the extent the marketplace facilitator seeks relief from liability under subsection (f) of this section. (f) (1) A marketplace facilitator is relieved of liability under this section for failure to collect and remit the correct amount of tax under this section to the extent that the failure was due to incorrect or insufficient information given to the marketplace facilitator by the marketplace seller. (2) This subsection does not apply if the marketplace facilitator and the marketplace seller are related. Added by Act 2019, No. 822,§ 19, eff. 7/1/2019. (a) A remote seller or a marketplace facilitator that sells or facilitates the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas shall collect and remit the applicable sales tax levied under this chapter or the applicable compensating use tax levied under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., if in the previous calendar year or in the current calendar year, the remote seller or the marketplace facilitator had aggregate sales of tangible personal property, taxable services, digital codes, or specified digital products subject to Arkansas sales or use tax within this state or delivered to locations within this state exceeding: (1) One hundred thousand dollars ($100,000); or (2) Two hundred (200) transactions. (1) One hundred thousand dollars ($100,000); or (2) Two hundred (200) transactions. itator had aggregate sales of tangible personal property, taxable services, digital codes, or specified digital products subject to Arkansas sales or use tax within this state or delivered to locations within this state exceeding: (1) One hundred thousand dollars ($100,000); or (2) Two hundred (200) transactions. (1) One hundred thousand dollars ($100,000); or (2) Two hundred (200) transactions. (b) A sale made through a marketplace facilitator: (1) Is a sale of the marketplace facilitator for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section; and (2) Is not a sale of the marketplace seller for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section. (1) Is a sale of the marketplace facilitator for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section; and (2) Is not a sale of the marketplace seller for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section. (c) The requirement to collect and remit sales or use tax under this section shall not be applied retroactively. (d) This section does not affect or impair the: (1) Obligation of a purchaser in this state to remit use tax on any applicable transaction in which the seller does not collect and remit sales or use tax; (2) Obligation of a seller, when the seller is transacting business in the state and a point-of-sale tax is collected on the transaction, to remit all state and local taxes on any applicable transaction in which the seller provides goods or furnishes services within the state; or (3) Ability of a state entity to immediately collect the taxes described in subdivision (d)(2) of this section. (1) Obligation of a purchaser in this state to remit use tax on any applicable transaction in which the seller does not collect and remit sales or use tax; (2) Obligation of a seller, when the seller is transacting business in the state and a point-of-sale tax is collected on the transaction, to remit all state and local taxes on any applicable transaction in which the seller provides goods or furnishes services within the state; or (3) Ability of a state entity to immediately collect the taxes described in subdivision (d)(2) of this section. (e) (1) The Department of Finance and Administration shall audit a marketplace facilitator solely for sales made by marketplace sellers and facilitated by the marketplace facilitator. (2) The department shall not audit marketplace sellers for sales facilitated by a marketplace facilitator except to the extent the marketplace facilitator seeks relief from liability under subsection (f) of this section. (1) The Department of Finance and Administration shall audit a marketplace facilitator solely for sales made by marketplace sellers and facilitated by the marketplace facilitator. (2) The department shall not audit marketplace sellers for sales facilitated by a marketplace facilitator except to the extent the marketplace facilitator seeks relief from liability under subsection (f) of this section. 1) The Department of Finance and Administration shall audit a marketplace facilitator solely for sales made by marketplace sellers and facilitated by the marketplace facilitator. (2) The department shall not audit marketplace sellers for sales facilitated by a marketplace facilitator except to the extent the marketplace facilitator seeks relief from liability under subsection (f) of this section. (f) (1) A marketplace facilitator is relieved of liability under this section for failure to collect and remit the correct amount of tax under this section to the extent that the failure was due to incorrect or insufficient information given to the marketplace facilitator by the marketplace seller. (2) This subsection does not apply if the marketplace facilitator and the marketplace seller are related. (1) A marketplace facilitator is relieved of liability under this section for failure to collect and remit the correct amount of tax under this section to the extent that the failure was due to incorrect or insufficient information given to the marketplace facilitator by the marketplace seller. (2) This subsection does not apply if the marketplace facilitator and the marketplace seller are related. Added by Act 2019, No. 822,§ 19, eff. 7/1/2019. ## Nearby sections - [Ark. Code Ann. § 26-52-101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-101.md) - [Ark. Code Ann. § 26-52-102 Purposes of chapter](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-102.md) - [Ark. Code Ann. § 26-52-103 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-103.md) - [Ark. Code Ann. § 26-52-104 Tax additional to other taxes](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-104.md) - [Ark. Code Ann. § 26-52-105 Administration - Rules](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-105.md) - [Ark. Code Ann. § 26-52-106 Cost of administration of chapter - Distribution of surplus annually](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-106.md) - [Ark. Code Ann. § 26-52-107 Disposition of taxes, interest, and penalties](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-107.md) - [Ark. Code Ann. § 26-52-108 Changes in law - Notice to permit holders](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-108.md) - [Ark. Code Ann. § 26-52-110 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-110.md) - [Ark. Code Ann. § 26-52-111 Remote sellers and marketplace facilitators](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-111.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-111. Check the current official text before relying on it. Not legal advice.