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.
Section: Previous 26-51-710 26-51-711 26-51-712 26-51-713 26-51-714 26-51-715 26-51-716 26-51-717 26-51-718 26-51-719 26-51-720 26-51-721 26-51-722 26-51-723 NextLast modified: November 15, 2016