Wholesalers and jobbers must collect and remit the tax on the gross receipts or gross proceeds derived from all:

1. (1) Sales to consumers or sales to retailers who do not have valid permits even though the sales are in wholesale quantities; or
2. (2) Sales to retailers that are not regularly in the business of reselling the articles purchased.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. §§ 26-52-517; 26-52-401(12)(A)"