On November 15, 2018, Arkansas House Bill 1002 was filed and introduced in the Arkansas legislature. This bill if passed will require certain out-of-state sellers to collect and remit Arkansas sales and use tax. The bill imposes a threshold similar to many other states throughout the country, which obligates remote sellers who sell either $100,000 or more, or 200 transactions or more of tangible personal property or services into Arkansas, to collect and remit the Arkansas sales and use tax. If passed, this bill would become effective on the first day of the calendar quarter following the passing of the bill. More information on the status and details of the bill can be seen here. The language of the introduced legislation can also be seen here.