The Commissioner may permit a consumer to
accrue and remit the tax directly to the Commissioner instead of having such
tax collected and paid by the seller. In order to obtain a direct payment
number, the consumer must show and certify the following:
1. That the consumer will comply with the
provisions of Ark. Code Ann. §§ 26-52101 et seq.,
seq., and these rules; and
the consumer will faithfully report and remit all state and local taxes due to
the Director on or before the twentieth (20th) day of the month for the
previous month's taxable purchases, sales, or rentals.
B. Direct payment permits may be canceled by
the Commissioner at any time whenever the Commissioner determines that the
person holding the permit has not complied with the provisions of this rule or
that the cancellation would be in the best interests of the collection of the
tax. A direct pay permittee is not entitled to any discount for prompt payment
of the tax.
C. The tax will be
remitted directly by a direct pay permit holder to the Commissioner. A use
vendor or sales tax retailer selling to the holder of a valid direct pay permit
is not responsible for the collection of the tax.
D. Direct pay permit holders shall accrue and
remit the local tax pursuant to the sourcing rules provided in Ark. Code Ann.
and GR-76. When direct pay permit holders purchase tangible personal property
or taxable services, they must accrue and remit the local tax that applies in
the location where the tangible personal property or service is