006.05.06 Ark. Code R. § 88 - TRANSIENT BUSINESS REQUIRED TO POST BOND
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 year 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.
Ark. Code Ann. §§ 17-49-109; 26-52-105; 26-52-201; 26-52-203
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