Browse Arkansas Code titles and sections
26-51-716. Sales of tangible personal property.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-716. Sales of tangible personal property.
Sales of tangible personal property are in this state if:
(a) the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
(b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (1) the purchaser is the United States government or (2) the taxpayer is not taxable in the state of the purchaser.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-716
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:26-51-716
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: dece31abfe21b4a3adfae6ea6dc1b044af929327d1c66879c74ba9c82b0e1c24
Source location: content.xml paragraph 14175
Stored source content
26-51-716. Sales of tangible personal property.
Sales of tangible personal property are in this state if:
(a) the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
(b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (1) the purchaser is the United States government or (2) the taxpayer is not taxable in the state of the purchaser.
Cross-references
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