Arkansas Statutes
§ 26-53-201 — Definition
Arkansas·Title 26
As used in this subchapter, "contractors" means consumers of tangible personal property, specified digital products, or a digital code used or consumed in the performance of a contract in this state and of tangible personal property, specified digital products, or a digital code stored for use or upon which the contractors may exercise any right or power in this state.
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Related
Pledger v. Featherlite Precast Corp.
823 S.W.2d 852 (Supreme Court of Arkansas, 1992)
Legislative History
Amended by Act 2017, No. 141,§ 58, eff. for tax years beginning on and after 1/1/2018. Acts 1965, No. 125, § 1; A.S.A. 1947, § 84-3129.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues