- (a) The term “invoice”, as used in Arkansas Code § 26-57-213, is defined as “documentation, contemporaneously made with the sale or purchase, sufficient to show an itemized list of the merchandise shipped, purchased or sold, with the quantity and prices charged”.
- (b) For wholesale sales, the invoice must contain the name or other identifying information of the seller and the purchaser.
- (c) For purchases by a retailer, the invoice and/or sales receipt must contain the name or other identifying information of the seller.
- (d) For sales by a retailer to consumers, the invoice need not contain the name or other identifying information of the purchaser.