Browse Arkansas Code titles and sections
26-51-715. Sales factor. [Repealed effective January 1, 2021.]
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-715. Sales factor. [Repealed effective January 1, 2021.]
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-715
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-51-715
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c281a9f54c550e4af3caa54fc02985d9cbef5dc35c0e51fb060e88b7bacf25d6
Source location: content.xml paragraph 14164
Stored source content
26-51-715. Sales factor. [Repealed effective January 1, 2021.]
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.