The elimination of the transaction threshold for economic nexus compliance in Arkansas has streamlined tax obligations for remote sellers. Previously, remote sellers were required to collect sales tax if they exceeded $100,000 in sales or 200 transactions annually. With the removal of the transaction count, sales tax collection is now solely based on the gross revenue figure of $100,000. This change simplifies compliance by focusing only on sales volume, reducing the administrative burden of tracking and reporting individual transactions. Remote sellers must ensure they monitor their total sales to Arkansas to remain compliant, fostering a more straightforward approach to meeting economic nexus requirements.