Arkansas Code Title 4. Business and Commercial Law § 4-75-808. Equipment--Below cost sales

(a) It shall be unlawful to furnish any free equipment other than to public schools, parochial schools, private schools, colleges, or universities.

(b) Any equipment furnished or sold to any person, firm, or corporation by a processor or distributor or his or her or its agent, or designee, other than to public schools, parochial schools, private schools, colleges, or universities, shall be sold at a price not less than actual cost, including installation cost if paid or agreed to be paid by the processor or distributor or his or her or its agents, less ten percent (10%) per year allowance for age of the equipment prior to the installation. Any time or deferred price therefor shall not be payable for a term of more than one (1) year from date of installation.