As used in this part:

1. (1) "Client" means an employer who uses a service provider to report and remit Arkansas withholding tax on behalf of the employer;
2. (2) "Department" means the Revenue Division of the Department of Finance and Administration;

3. (3)

   1. (A) "Electronic funds transfer" (EFT) means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account, commonly referenced as an automated clearinghouse credit.
   2. (B) A transfer of funds by wire transfer which contains no electronic record from which to identify the taxpayer, tax type, tax account number, and tax period is not an electronic funds transfer;
4. (4) "Service provider" means a company or any other business enterprise that provides the service of reporting and remitting withholding tax on the wages paid to individuals working in Arkansas by their employers;
5. (5) "Taxpayer" or "taxpayers" means an employer or employers required under Arkansas law to withhold, report, and remit Arkansas withholding tax from the wages of their employees; and
6. (6) "Withholding tax" means Arkansas income tax withheld from the wages of individuals working in Arkansas and remitted to the Revenue Division of the Department of Finance and Administration.