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The Arkansas Department of Finance & Administration issued an opinion stating that the provision of certain “virtual services,” including bookkeeping, project management, business analysis, email management, research, and customer service, provided via the Internet, are not subject to Arkansas sales tax. Arkansas sales tax is imposed on the gross proceeds from all sales of tangible personal property, specified digital products, and certain enumerated services. The opinion states that the services at issue are not specifically enumerated services subject to sales tax, regardless of whether the services are performed virtually or in person.