Browse Arkansas Code titles and sections
26-51-717. Sales — Income-producing activity.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-717. Sales — Income-producing activity.
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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-717
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:26-51-717
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4a483096df9a0fc55d6120c954e9a4303bb63567a29393f3bb33395f3487fd73
Source location: content.xml paragraph 14186
Stored source content
26-51-717. Sales — Income-producing activity.
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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