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Arkansas Code Title 26. Taxation § 26-51-717. Situs of sales of other than tangible personal property

Current as of March 28, 2024 | Updated by Findlaw Staff

Sales, other than sales of tangible personal property, are in this state if:

(a) the income-producing activity is performed in this state; or

(b) the income-producing activity is performed both within and without the state, in which event the portion of income allocable to this state shall be the percentage that is used in the formula for allocating income to Arkansas during the year of the sale.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-51-717. Situs of sales of other than tangible personal property - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-717/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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