§ 23-17-413. Optional provision of database to vendors

AR Code § 23-17-413 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

In order to assign the place of primary use for mobile telecommunications services pursuant to the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, the Director of the Department of Finance and Administration may choose whether to furnish vendors with a database that matches addresses with taxing jurisdictions or to allow vendors to employ an enhanced zip code of at least nine (9) digits in lieu of providing a database.