006.05.308-26-51-717. SALES FACTOR
AR ADC 006.05.308-26-51-717Arkansas Administrative Code
Ark. Admin. Code 006.05.308-26-51-717
006.05.308-26-51-717. SALES FACTOR
Gross receipts from transactions other than sales of tangible personal property are attributed to Arkansas if:
The term “income producing activity” applies to each separate item of income and means the transactions and activity directly engaged in by the taxpayer, or by anyone acting on the taxpayer's behalf, in the regular course of its trade or business for the ultimate purpose of obtaining gains or profit. Accordingly, income producing activity includes, but is not limited to, the following:
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.308-26-51-717, AR ADC 006.05.308-26-51-717
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