Using Fulfillment by Amazon (FBA) in Arkansas establishes a physical nexus due to inventory storage in the state. Sellers with products stored in Arkansas’s Amazon fulfillment centers must register for a sales tax permit and collect and remit Arkansas sales tax on all sales, regardless of the economic nexus threshold. Additionally, marketplace facilitators like Amazon are responsible for collecting and remitting sales taxes on behalf of third-party sellers. This arrangement simplifies compliance for individual sellers by shifting tax collection responsibilities to Amazon. However, sellers must still ensure accurate tax rate application based on buyer locations and timely remittance to avoid penalties and maintain compliance with Arkansas’s sales tax laws.