§ 26-52-509
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Direct Pay Permits are Allowed by Arkansas
26-52-509. Direct payment of tax by consumer or user generally.
(a) In the exercise of his or her discretion, the Director of the Department of Finance and Administration by agreement with any consumer or user may permit a consumer or user under such agreement to accrue and remit gross receipts taxes directly to the Department of Finance and Administration, instead of such taxes being collected and paid by the seller as provided in 26-52-508.
(b) The agreements may be revoked at any time by the director whenever the director determines that the revocation thereof should be in the best interests of collection of gross receipts taxes.
(c) A consumer or user being permitted to report gross receipts taxes directly to the department shall not be entitled to any discount for any collection and shall be subject to all provisions of this chapter in the same manner as the taxpayer liable to remit taxes under this chapter.
(d) This section is supplemental to this chapter.