In the wake of the U.S. Supreme Court’s Wayfair decision, which overruled a physical presence requirement that stood for nearly three decades, several states began taking steps to enact economic nexus legislation similar to that of South Dakota.  However, Arkansas has not been one of those states. The Arkansas Office of Revenue Legal Counsel issued…

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Wayfair has quashed the requirement that a company or vender must be physically located in a state to be subject to the respective sales and use tax within the state. The landmark Supreme Court of the United States decision has prompted responses from states across the country. However, the Arkansas Office of Revenue legal counsel…

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