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26-51-703. Taxpayer taxable in another state.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-703. Taxpayer taxable in another state.
For purposes of allocation and apportionment of income under this Act, a taxpayer is taxable in another state if (1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state and the taxpayer files the requisite tax return in the other state, or (2) the state has no net income tax, franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state as provided in subdivision (1) of this section and the taxpayer has activities in the other state that exceed those protected by 15 U.S.C. §§ 381 — 384.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-703
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-703
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8f7814d6c06366a70025e882010566f04700c9142fc5e45e70dda642b5f28a6e
Source location: content.xml paragraph 13970
Stored source content
26-51-703. Taxpayer taxable in another state.
For purposes of allocation and apportionment of income under this Act, a taxpayer is taxable in another state if (1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state and the taxpayer files the requisite tax return in the other state, or (2) the state has no net income tax, franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state as provided in subdivision (1) of this section and the taxpayer has activities in the other state that exceed those protected by 15 U.S.C. §§ 381 — 384.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Minimum standards** No State, or political subdivision thereof, shall have power to impose, for any taxable year ending after September 14, 1959, a net income tax on the income derived within such State by any person from interstate commerce if the only business activities within such State by or on behalf of such person during such taxable year are either, or both, of the following:
(1) the solicitation of orders by such person, or his representative, in such State for sales of tangible personal property, which orders are sent outside the State for approval or rejection, and, if approved, are filled by shipment or delivery from a point outside the State; and
(2) the solicitation of orders by such person, or his representative, in such State in the name of or for the benefit of a prospective customer of such person, if orders by such customer to such person to enable such customer to fill orders resulting from such solicitation are orders described in paragraph (1).
**(b) Domestic corporations; persons domiciled in or residents of a State** The provisions of subsection (a) shall not apply to the imposition of a net income tax by any State, or political subdivision thereof, with respect to—
(1) any corporation which is incorporated under the laws of such State; or
(2) any individual who, under the laws of such State, is domiciled in, or a resident of, such State.
**(c) Sales or solicitation of orders for sales by independent contractors** For purposes of subsection (a), a person shall not be considered to have engaged in business activities within a State during any taxable year merely by reason of sales in such State, or the solicitation of orders for sales in such State, of tangible personal property on behalf of such person by one or more independent contr
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 381
Stored review status: release_metadata_unconfirmed. The source passage cites 15 U.S.C. § 381. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 738
TITLE 15—COMMERCE AND TRADE
§ 381
mences a civil action under this section should
inform the Attorney General of the United
States of the action.
(f) Public notice
(1) In general
The Attorney General of the United States
shall make available to the public, by posting
information on the Internet and by other ap-
propriate means, information regarding all en-
forcement actions brought by the United
States, or reported to the Attorney General of
the United States, under this section, includ-
ing information regarding the resolution of
the enforcement actions and how the Attorney
General of the United States has responded to
referrals of evidence of violations pursuant to
subsection (c)(2).
(2) Reports to Congress
Not later than 1 year after March 31, 2010,
and every year thereafter until the date that
is 5 years after March 31, 2010, the Attorney
General of the United States shall submit to
Congress a report containing the information
described in paragraph (1).
(Oct. 19, 1949, ch. 699, § 4, as added Pub. L. 111–154,
§ 2(e), Mar. 31, 2010, 124 Stat. 1101.)
Editorial Notes
PRIOR PROVISIONS
A prior section 378, act Oct. 19, 1949, ch. 699, § 4, as
added Aug. 9, 1955, ch. 695, § 1, 69 Stat. 628, which pro-
vided U.S. district courts with jurisdiction to prevent
and restrain violations of this chapter, was repealed, ef-
fective on the date that is 90 days after March 31, 2010,
by Pub. L. 111–154, §§ 2(e), 6, Mar. 31, 2010, 124 Stat. 1101,
1110.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective on the date that is 90 days after
March 31, 2010, see section 6 of Pub. L. 111–154, set out
as an Effective Date of 2010 Amendment note under sec-
tion 375 of this title.
CHAPTER 10B—STATE TAXATION OF
INCOME FROM INTERSTATE
Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 381
Stored review status: historical_2024_not_currentness_verified. The source passage cites 15 U.S.C. § 381. This identifies an authority to review, not proof of applicability.