AR SB738

Adds § 26-52-117 to Arkansas Code establishing presumptions that out-of-state sellers must collect sales and use taxes when they have affiliated persons or referral agreements in Arkansas

Presumes a seller is engaged in business in Arkansas if an affiliated person (member of same controlled group or entity with same ownership structure) is subject to Arkansas sales tax and meets conditions such as selling similar products under same name, using in-state employees to facilitate sales, maintaining distribution facilities, or using similar trademarks

Allows sellers to rebut the affiliated person presumption by demonstrating the affiliated person's activities are not significantly associated with establishing or maintaining the seller's market in Arkansas

Presumes a seller is engaged in business in Arkansas if they have referral agreements with Arkansas residents earning commissions for directing customers to the seller, provided cumulative gross receipts from referred purchasers exceed $10,000 in the preceding 12 months

Allows sellers to rebut the referral agreement presumption through written statements from residents confirming they did not engage in solicitation activities on behalf of the seller; subsection (d) becomes effective 90 days after the act's enactment