Opinion No.

The Honorable Mike Todd State Senator 333 W. Court Street Paragould, Arkansas 72450

Dear Representative Todd:

This is in response to your request for an opinion on three questions involving state and local gross receipts taxes. Your questions will be restated below and answered in the order in which they were posed.

Your first question is as follows:

1. If a retailer sells an item to a non-resident of the State of Arkansas for delivery in another state, is the retailer required to charge and collect Arkansas Sales Tax? Would there be any difference if the sale is a telephone order other than a…