Sales/Use/Indirect:
Arkansas: Opinion Letter Addresses When Online Marketplace Qualifies as a Marketplace Facilitator
Opinion Number 20190703, Ark. Dept. of Fin. & Admin., Rev. Legal Counsel (11/4/21). Responding to an inquiry from an online marketplace working with government agency sellers that list and sell surplus items to interested buyers, Revenue Legal Counsel at the Arkansas Department of Finance and Administration explains that when the marketplace does not directly or indirectly collect payment from purchasers and transmit the payments to the government agency sellers (i.e., to the marketplace sellers), such transactions are not counted for purposes of the marketplace meeting Arkansas’ marketplace facilitator economic nexus threshold criteria. Please contact us with any questions.
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