Section 26-57-1204 - Application, issuance, and display of decal(a)(1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of paying sales taxes under the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or under the provisions of § 26-57-1001 et seq., may elect to pay the decal fees provided by § 26-57-1206.(2) If the election is not made by the operator, then the general or special sales taxes that are otherwise applicable to the operation of the vending device shall be imposed upon the sale of tangible personal property from the vending device.(b) The operator of a vending device who makes the election to pay the decal fees provided by this subchapter shall be responsible for applying to the Secretary of the Department of Finance and Administration for the issuance of an annual or special vending device decal for the vending device and at the same time shall pay to the secretary the annual or special vending device decal fee provided for by this subchapter, before the vending device is made available for use and operation by the general public.(c) The secretary, upon receipt of full payment of the applicable decal fee, and upon approval of the application, shall issue to the person making the application an annual or special vending device decal for the type of vending device or devices covered by the application and payment.(d)(1) The annual or special vending device decals and the application provided for herein shall be in such form as prescribed by the secretary. These decals and applications shall contain on their faces such information and descriptions as shall be required by rules adopted by the secretary to properly and reasonably implement the provisions of this subchapter.(2) Any number of vending devices may be included in one (1) application, but all vending devices operated by the applying operator must be made subject to this alternative decal fee. The operator may not choose to have part of his or her vending devices covered by the decal fee provided by this subchapter, while other vending devices operated by the same operator during the decal registration year would be subject to the general or special sales taxes that would be otherwise applicable to the sale of tangible personal property from the vending devices.(e) Before any vending device is put into operation or placed where the vending device may be used or operated by any member of the general public and at all times when the vending device is being used or operated or made available to members of the general public for use or operation, an annual or special vending device decal shall be firmly affixed to the vending device covered thereby by the person who is the operator of the vending device so that the decal shall be plainly visible to and readable by the members of the general public.Amended by Act 2019, No. 315,§ 3039, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 4206, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4205, eff. 7/1/2019.