A. Failure to comply with any requirement of
Ark. Code Ann. §
seq. or with any provision of these rules shall constitute sufficient grounds
for cancellation of any permit issued under the authority of the Code or the
B. The permit of any
taxpayer who has filed twelve (12) consecutive monthly reports reporting zero
sales shall automatically expire. This does not apply to permits issued to
taxpayers who are not primarily engaged in selling taxable goods or services.
The Director shall notify the taxpayer in writing that the permit has expired.
The taxpayer shall return the permit to the Director within thirty (30) days of
the date of the notice. Any taxpayer who has received notice but reasonably
expects to engage in business within the twelve (12) month period following the
notification may petition the Director to retain the permit. The Director may
allow any taxpayer who demonstrates to the Director's satisfaction that the
taxpayer will require a permit to retain the permit.