1. (a) A vendor that has no legal requirement to register in Arkansas may register electronically through an online registration system at www.streamlinedsalestax.org.
2. (b) A vendor that registers electronically is not required to provide a written signature and is permitted to register through an agent.
3. (c) A vendor may cancel its registration under the online registration system at any time.
4. (d) Cancellation does not relieve the vendor of its liability for remitting the proper tax collected.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. § 26-21-104"