Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 21 - Streamlined Sales Tax Administrative Act > § 26-21-105 - Taxing jurisdictions.

§ 26-21-105 - Taxing jurisdictions.

26-21-105. Taxing jurisdictions.

The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.